https://www.taxtmi.com/caselaws?id=64817 The Tribunal partly allowed the appeal, remanding several issues for reconsideration by the AO or CIT(A) to ensure compliance with legal principles and provide the assessee an opportunity to substantiate its claims. Key points included the treatment of compensation from HP as capital receipt, verification of depreciation on computers, re-examination of liability for foreign exchange rate fluctuation, reconsideration of deduction under Section 80-IA, rectification of double disallowance of depreciation for units exempt under Section 10A, and fresh decision on the claim under Section 10A. en-us Thu, 03 Oct 2002 00:00:00 +0530 Wed, 23 Dec 2015 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64817 The Tribunal partly allowed the appeal, remanding several issues for reconsideration by the AO or CIT(A) to ensure compliance with legal principles and provide the assessee an opportunity to substantiate its claims. Key points included the treatment of compensation from HP as capital receipt, verification of depreciation on computers, re-examination of liability for foreign exchange rate fluctuation, reconsideration of deduction under Section 80-IA, rectification of double disallowance of depreciation for units exempt under Section 10A, and fresh decision on the claim under Section 10A. Case-Laws Income Tax Thu, 03 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64817