https://www.taxtmi.com/caselaws?id=213244 The Tribunal upheld the CIT(A)'s decision regarding the deduction under section 80IB of the IT Act, determining that the telecom shelters manufactured qualified for the deduction. However, the Tribunal remanded the issues of foreign travel expenses, depreciation on copyright expenses, and disallowance under section 14A for fresh consideration. The Tribunal dismissed the challenges to the validity of proceedings under section 147 and the disallowance of the provision for slow-moving inventory. The appeals were partly allowed for statistical purposes. en-us Thu, 22 Mar 2012 00:00:00 +0530 Tue, 15 May 2012 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213244 The Tribunal upheld the CIT(A)'s decision regarding the deduction under section 80IB of the IT Act, determining that the telecom shelters manufactured qualified for the deduction. However, the Tribunal remanded the issues of foreign travel expenses, depreciation on copyright expenses, and disallowance under section 14A for fresh consideration. The Tribunal dismissed the challenges to the validity of proceedings under section 147 and the disallowance of the provision for slow-moving inventory. The appeals were partly allowed for statistical purposes. Case-Laws Income Tax Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213244