M/S GINNI FILAMENTS LTD.,MATHURA vs. A.C.I.T., RANGE-3, MATHURA

In the result, the appeal of the assessee is partly allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

disallowance. The contention of the ld. AR is that the identical claim of deferred revenue expenses are being allowed since AY 2003-04 without any reference to provisions of section 35D