https://www.taxtmi.com/caselaws?id=209656 The High Court upheld the Tribunal's decision, ruling that the Tribunal correctly referred the matter back to the CIT(A) for clarification on whether 'ASP expenses' and 'speed pay' were eligible for deduction under section 10A of the Income-tax Act. The Court emphasized the importance of determining the nature of receipts to establish their qualification for deduction under section 10A, dismissing the revenue's appeal and underscoring the need for a definitive assessment before allowing such deductions. en-us Thu, 21 Apr 2011 00:00:00 +0530 Tue, 09 Aug 2011 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209656 The High Court upheld the Tribunal's decision, ruling that the Tribunal correctly referred the matter back to the CIT(A) for clarification on whether 'ASP expenses' and 'speed pay' were eligible for deduction under section 10A of the Income-tax Act. The Court emphasized the importance of determining the nature of receipts to establish their qualification for deduction under section 10A, dismissing the revenue's appeal and underscoring the need for a definitive assessment before allowing such deductions. Case-Laws Income Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209656