https://www.taxtmi.com/caselaws?id=65417 The Tribunal upheld the exclusion of training school receipts, license fees, and written-back provisions from business profits for deduction under sections 80HHC and 80HHE. Additionally, the Tribunal affirmed the disallowance of amortization of leasehold improvement expenditure, permitting only depreciation in accordance with statutory provisions. The appeal was dismissed, confirming the decisions of the Assessing Officer and CIT(A) on both issues. en-us Fri, 27 Feb 2009 00:00:00 +0530 Sat, 06 Feb 2016 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65417 The Tribunal upheld the exclusion of training school receipts, license fees, and written-back provisions from business profits for deduction under sections 80HHC and 80HHE. Additionally, the Tribunal affirmed the disallowance of amortization of leasehold improvement expenditure, permitting only depreciation in accordance with statutory provisions. The appeal was dismissed, confirming the decisions of the Assessing Officer and CIT(A) on both issues. Case-Laws Income Tax Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65417