Appeal allowed with issues dismissed, remanded for fresh assessment. Emphasis on comprehensive reasoning in tax cases.

The appeal was allowed for statistical purposes, with various issues either dismissed, allowed for statistical purposes, or remanded to the Assessing Officer for fresh consideration. The judgment emphasized the significance of comprehensive reasoning and evaluation of all pertinent factors in tax assessment cases.

---

---

Issues:
1. Violation of principle of natural justice.
2. Disallowance u/s 40(a) (ia) on account of non-deduction of TDS.
3. Disallowance of difference of loss on non-Export Oriented Unit.
4. Initiation of penalty proceeding.

Issue 1: Violation of principle of natural justice
The appeal raised concerns about the violation of the principle of natural justice and lack of reasoning. The assessee did not press this ground, leading to its dismissal as not pressed.

Issue 2: Disallowance u/s 40(a) (ia) on account of non-deduction of TDS
The AO disallowed expenses related to the import of computer software due to non-deduction of TDS. The assessee argued citing decisions in their favor, but the AO disallowed the amount. The CIT(A) held that the payment for the license constituted royalty, supported by the Finance Act, 2012. The matter was restored to the AO to consider all documents and pass a speaking order.

Issue 3: Disallowance of difference of loss on non-Export Oriented Unit
The AO disallowed a portion of expenses based on turnover apportionment between non-export oriented unit and export-oriented unit. The CIT(A) upheld this without providing reasons. The matter was sent back to the AO to reconsider after reviewing all submissions and certification under section 10B.

Issue 4: Initiation of penalty proceeding
The appeal did not address the initiation of penalty, which was deemed premature for challenge without a substantive order. This ground was dismissed.

In conclusion, the appeal was allowed for statistical purposes, with different issues being either dismissed, allowed for statistical purposes, or sent back to the AO for fresh consideration. The judgment highlighted the importance of thorough reasoning and consideration of all relevant factors in tax assessment matters.

---