https://www.taxtmi.com/caselaws?id=64215 The Tribunal partially allowed the appeals, directing the deletion of disallowances related to administrative expenses, excise duty, and interest under Section 234D. It remanded issues concerning consumer product research and product development expenses for reassessment. The Tribunal instructed the AO to recompute deductions under Section 80HHC, including royalty income as business profits and excluding unrelated administrative expenses. en-us Fri, 19 Aug 2005 00:00:00 +0530 Fri, 19 Apr 2024 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64215 The Tribunal partially allowed the appeals, directing the deletion of disallowances related to administrative expenses, excise duty, and interest under Section 234D. It remanded issues concerning consumer product research and product development expenses for reassessment. The Tribunal instructed the AO to recompute deductions under Section 80HHC, including royalty income as business profits and excluding unrelated administrative expenses. Case-Laws Income Tax Fri, 19 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64215