https://www.taxtmi.com/caselaws?id=72034 The appeal was partly allowed. The Tribunal remanded the issue of reopening the assessment to the CIT(A) for further adjudication. It directed the AO not to set off the business loss or unabsorbed depreciation of the non-STPI unit against the STPI unit's income for section 10A deductions. Additionally, the Tribunal ruled that on-site expenses for software development should not be excluded from the export turnover, except for specific technical service charges and ascertainable telecommunication charges. en-us Fri, 16 May 2008 00:00:00 +0530 Wed, 13 Dec 2023 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72034 The appeal was partly allowed. The Tribunal remanded the issue of reopening the assessment to the CIT(A) for further adjudication. It directed the AO not to set off the business loss or unabsorbed depreciation of the non-STPI unit against the STPI unit's income for section 10A deductions. Additionally, the Tribunal ruled that on-site expenses for software development should not be excluded from the export turnover, except for specific technical service charges and ascertainable telecommunication charges. Case-Laws Income Tax Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72034