https://www.taxtmi.com/caselaws?id=62770 The Tribunal upheld the Commissioner of Income-tax (Appeals) decisions on various grounds, including the deletion of additions related to provision for premium on mezzanine capital, expenditure on computer software, lease equalization charges, delayed payment of provident fund contributions, and other additions for computing book profit. The Tribunal remanded the issue of disallowance under Section 14A for proper basis determination and directed reconsideration of the treatment of foreign exchange fluctuation loss. The department's appeal was dismissed, and the assessee's appeal was partly allowed, with detailed directions provided for each issue. en-us Fri, 04 Apr 2008 00:00:00 +0530 Wed, 12 Jun 2013 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62770 The Tribunal upheld the Commissioner of Income-tax (Appeals) decisions on various grounds, including the deletion of additions related to provision for premium on mezzanine capital, expenditure on computer software, lease equalization charges, delayed payment of provident fund contributions, and other additions for computing book profit. The Tribunal remanded the issue of disallowance under Section 14A for proper basis determination and directed reconsideration of the treatment of foreign exchange fluctuation loss. The department's appeal was dismissed, and the assessee's appeal was partly allowed, with detailed directions provided for each issue. Case-Laws Income Tax Fri, 04 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62770