Held that product registration expenditure is allowable as revenue expenditure. (AY. 2010-11)
Cadila Pharmaceuticals Ltd. v. ACIT (2024) 115 ITR 51 ((SN)/ 162 taxmann.com 229 (Ahd)(Trib)
S. 37(1): Business expenditure-Capital or revenue-Product registration expenditure-Revenue expenditure.