https://www.taxtmi.com/caselaws?id=212708 The appeal was partly allowed by the Tribunal. The Tribunal directed relief on various grounds, including reclassification of 'Plant & Machinery' as furniture, allowing depreciation on non-compete fees, including sales tax refund in business profits for deduction U/s. 80HHC, and including export turnover of EOU unit for the same deduction. The Tribunal also ruled against levying statutory interest under Sections 234B, 234C, and 234D retrospectively for the relevant assessment year. en-us Wed, 18 Jan 2012 00:00:00 +0530 Tue, 19 Apr 2016 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212708 The appeal was partly allowed by the Tribunal. The Tribunal directed relief on various grounds, including reclassification of 'Plant & Machinery' as furniture, allowing depreciation on non-compete fees, including sales tax refund in business profits for deduction U/s. 80HHC, and including export turnover of EOU unit for the same deduction. The Tribunal also ruled against levying statutory interest under Sections 234B, 234C, and 234D retrospectively for the relevant assessment year. Case-Laws Income Tax Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212708