https://www.taxtmi.com/caselaws?id=204071 The appeals by the Revenue against separate orders of the CIT(A)-XXXIII, Mumbai for the assessment years 1999-2000 and 2000-01 were consolidated due to common issues. In the case of ITA No. 5098/M/2004 (AY: 1999-2000), the Tribunal upheld the CIT(A)'s decision on broken period interest, software expenses, and disallowances on tax-free bonds. For ITA No. 5099/Mum/2004 (AY: 2000-01), the Tribunal affirmed the CIT(A)'s decision on broken period interest and remanded the software expenses issue back to the AO for reconsideration. Both appeals were partly allowed based on the Tribunal's rulings on the respective matters. en-us Fri, 25 Mar 2011 00:00:00 +0530 Sat, 02 Jul 2011 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204071 The appeals by the Revenue against separate orders of the CIT(A)-XXXIII, Mumbai for the assessment years 1999-2000 and 2000-01 were consolidated due to common issues. In the case of ITA No. 5098/M/2004 (AY: 1999-2000), the Tribunal upheld the CIT(A)'s decision on broken period interest, software expenses, and disallowances on tax-free bonds. For ITA No. 5099/Mum/2004 (AY: 2000-01), the Tribunal affirmed the CIT(A)'s decision on broken period interest and remanded the software expenses issue back to the AO for reconsideration. Both appeals were partly allowed based on the Tribunal's rulings on the respective matters. Case-Laws Income Tax Fri, 25 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204071