https://www.taxtmi.com/caselaws?id=206580 Software expenditure was restored for fresh adjudication in line with the Tribunal's earlier view and the Special Bench ruling in Amway India Enterprises, while repairs and renovation at leased premises were deleted as no distinguishing facts were shown. The bad debt claim relating to TDS certificates was also remanded because the record lacked sufficient particulars and the possibility of double deduction required verification. For capital gains, section 54EC relief had to be given in computing gains under section 45 before set-off or carry forward of brought forward long-term capital loss, so the remaining loss was allowed to be carried forward. en-us Wed, 13 Oct 2010 00:00:00 +0530 Tue, 08 Nov 2011 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206580 Software expenditure was restored for fresh adjudication in line with the Tribunal's earlier view and the Special Bench ruling in Amway India Enterprises, while repairs and renovation at leased premises were deleted as no distinguishing facts were shown. The bad debt claim relating to TDS certificates was also remanded because the record lacked sufficient particulars and the possibility of double deduction required verification. For capital gains, section 54EC relief had to be given in computing gains under section 45 before set-off or carry forward of brought forward long-term capital loss, so the remaining loss was allowed to be carried forward. Case-Laws Income Tax Wed, 13 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206580