Deferred revenue expenditure allowable entirety in the year in which it was incurred

ITAT, AHMEDABAD BENCH `C’ AHMEDABAD ACIT Vs. Core Healthcare Ltd. Core Towers,    ITA Nos. 573/Ahd/2003 and 1195/Ahd/2004, Decided on: January 22, 2010 RELEVANT PARAGRAPH 3.3 we have heard both the parties and gone through the facts of the case. As pointed out by the ld. AR , a co-ordinate Bench in the assessee’s own case for the AYs. 1994-95 and 1995-96 vide order dated 19-06-2009 in ITA No.1492 & 1493/Ahd/2000 concluded a similar issue as under: Advertisement Expenses “10. Ground No.4 in the appeal for the A.Y. 1994-95 and Ground No.2 in the appeal f...