https://www.taxtmi.com/caselaws?id=208995 The Tribunal ruled in favor of the assessee on all grounds, directing the AO to treat income from subletting as business income, allow depreciation on leased computers, permit deductions under sections 10A/10B for written-back liabilities and miscellaneous income, set off losses of the Pune unit and earlier years, and consider the second installment under section 35D. The revenue's appeal was dismissed. en-us Fri, 18 Mar 2011 00:00:00 +0530 Mon, 05 Aug 2013 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208995 The Tribunal ruled in favor of the assessee on all grounds, directing the AO to treat income from subletting as business income, allow depreciation on leased computers, permit deductions under sections 10A/10B for written-back liabilities and miscellaneous income, set off losses of the Pune unit and earlier years, and consider the second installment under section 35D. The revenue's appeal was dismissed. Case-Laws Income Tax Fri, 18 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208995