https://www.taxtmi.com/caselaws?id=212654 The Tribunal partly allowed both the assessee's and the revenue's appeals for statistical purposes. Various issues, including deduction under Section 10A, treatment of interest income, inclusion of inter-unit transfers in turnover, disallowance under Section 14A, deduction for sales tax refund, and the impact of disallowance under Section 14A on Section 10A deduction, were remanded to the Assessing Officer for re-examination and verification in line with legal guidelines and previous Tribunal decisions. The Tribunal stressed the importance of detailed documentation and adherence to statutory provisions when determining eligibility for deductions under Section 10A and related provisions. en-us Fri, 16 Mar 2012 00:00:00 +0530 Thu, 19 Apr 2012 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212654 The Tribunal partly allowed both the assessee's and the revenue's appeals for statistical purposes. Various issues, including deduction under Section 10A, treatment of interest income, inclusion of inter-unit transfers in turnover, disallowance under Section 14A, deduction for sales tax refund, and the impact of disallowance under Section 14A on Section 10A deduction, were remanded to the Assessing Officer for re-examination and verification in line with legal guidelines and previous Tribunal decisions. The Tribunal stressed the importance of detailed documentation and adherence to statutory provisions when determining eligibility for deductions under Section 10A and related provisions. Case-Laws Income Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212654