https://www.taxtmi.com/caselaws?id=210913 The Tribunal remanded the disallowance under Section 14A for fresh consideration, upheld the denial of refund for excess tax paid under Section 115-O due to amalgamation, allowed the deduction of warranty provision, upheld the deduction of expenditure on garden maintenance, allowed the deduction of expenses on shelved projects, and confirmed the non-taxability of foreign exchange gain on repatriation of certificates of deposits. The Assessee's appeal was partly allowed, and the Revenue's appeal was dismissed. en-us Fri, 09 Sep 2011 00:00:00 +0530 Sat, 25 Feb 2012 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210913 The Tribunal remanded the disallowance under Section 14A for fresh consideration, upheld the denial of refund for excess tax paid under Section 115-O due to amalgamation, allowed the deduction of warranty provision, upheld the deduction of expenditure on garden maintenance, allowed the deduction of expenses on shelved projects, and confirmed the non-taxability of foreign exchange gain on repatriation of certificates of deposits. The Assessee's appeal was partly allowed, and the Revenue's appeal was dismissed. Case-Laws Income Tax Fri, 09 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210913