Tribunal held that the product having limited shelf Life which are non useable or non saleable which was destroyed is allowable as business loss . ( AY.2008-09, 2009-10)
Rasna P. Ltd. v. DCIT (2018)63 ITR 28 (SN)(Ahd) (Trib)
S.28(i):Business Loss — Soft drinks — Product having limited shelf Life —Non useable or non saleable which was destroyed – Allowable as business loss .