https://www.taxtmi.com/caselaws?id=120556 The Tribunal upheld the assessee's claim under section 80HHF, allowing the deduction by considering entire business profits. It agreed with CIT(A) on including subscription income as operational, but directed further review on commission income. The Tribunal remanded the leasehold improvement and bad debts issues for further verification. It deleted the addition of commission income, following its prior decisions, and allowed the full advertisement expenditure, recognizing it as necessary for business purposes. en-us Wed, 16 Apr 2008 00:00:00 +0530 Fri, 15 Dec 2023 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120556 The Tribunal upheld the assessee's claim under section 80HHF, allowing the deduction by considering entire business profits. It agreed with CIT(A) on including subscription income as operational, but directed further review on commission income. The Tribunal remanded the leasehold improvement and bad debts issues for further verification. It deleted the addition of commission income, following its prior decisions, and allowed the full advertisement expenditure, recognizing it as necessary for business purposes. Case-Laws Income Tax Wed, 16 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120556