https://www.taxtmi.com/caselaws?id=216907 The Tribunal partly allowed the appeals, with some issues restored for fresh consideration and others decided in favor of the assessee based on consistent judicial reasoning. The Tribunal directed the AO to consider the Double Taxation Avoidance Agreement with New Zealand and Japan for relief under sections 90 and 91. Deduction of common management and facility expenses under section 10A was dismissed as not pressed. The Tribunal allowed the claim for exemption under section 10A for the relevant assessment year and directed the AO to compute deductions under sections 80HHC and 80HHE based on separate books of account. en-us Wed, 04 Jul 2012 00:00:00 +0530 Tue, 25 Sep 2012 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216907 The Tribunal partly allowed the appeals, with some issues restored for fresh consideration and others decided in favor of the assessee based on consistent judicial reasoning. The Tribunal directed the AO to consider the Double Taxation Avoidance Agreement with New Zealand and Japan for relief under sections 90 and 91. Deduction of common management and facility expenses under section 10A was dismissed as not pressed. The Tribunal allowed the claim for exemption under section 10A for the relevant assessment year and directed the AO to compute deductions under sections 80HHC and 80HHE based on separate books of account. Case-Laws Income Tax Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216907