Assessee engaged in manufacturing and trading of agro chemicals and lithium products. It incurred product development expenses and claimed same to be business expenditure. Assessing Officer disallowed said expense on ground that it gave an enduring benefit to assessee and was capital in nature. On appeal the Tribunal held that since facts available were not clear as to whether these expenses were routine expenses incurred for expansion of existing business or not, matter was to be restored to Assessing Officer for afresh examination.  Tribunal also remanded the issue on allowability claim of depreciation on finance lease. (AY. 2018-19)