COMMISSIONER OF INCOME TAX Vs. OCL LTD.

JUDGEMENT

(1.) Finding of fact has been arrived at by the CIT, which is even upheld by the learned Income Tax Appellate Tribunal that the three counts of expenditure incurred by the assessee were revenue in nature. In respect of these three expenditure, the findings are as under:

(2.) In this case also, which is for the same assessee, findings in a similar manner are arrived to the fact that the expenditure incurred is as revenue expenditure. This appeal is also dismissed.