https://www.taxtmi.com/caselaws?id=218405 The ITAT confirmed the deletion of interest disallowance under Section 36(1)(iii), remitted the Section 80IA deduction issue back to the A.O., deleted the addition of excise duty to closing stock, upheld the deletion of disallowance under Section 40A(2)(a), and maintained the treatment of software expenses as capital expenditure. The Revenue's appeal was partly allowed, and the assessee's cross-objection was dismissed. en-us Fri, 05 Oct 2012 00:00:00 +0530 Fri, 15 Apr 2016 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218405 The ITAT confirmed the deletion of interest disallowance under Section 36(1)(iii), remitted the Section 80IA deduction issue back to the A.O., deleted the addition of excise duty to closing stock, upheld the deletion of disallowance under Section 40A(2)(a), and maintained the treatment of software expenses as capital expenditure. The Revenue's appeal was partly allowed, and the assessee's cross-objection was dismissed. Case-Laws Income Tax Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218405