https://www.taxtmi.com/caselaws?id=219399 The Tribunal partly allowed the assessee's appeal, dismissing the Revenue's appeal and addressing issues related to taxation, deductions, and disallowances for assessment years 2000-2001 and 2001-2002. The Tribunal ruled in favor of the assessee on various grounds, including the taxation of interest income based on the principle of mutuality, disallowance under section 43B for EPF contributions, deduction of bad debt written off, and other specific expenses. The Tribunal also upheld directions regarding the deduction of head office expenses under section 44C and the deletion of disallowance for transaction charges on the NOSTRO account. en-us Wed, 10 Oct 2012 00:00:00 +0530 Wed, 12 Dec 2012 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219399 The Tribunal partly allowed the assessee's appeal, dismissing the Revenue's appeal and addressing issues related to taxation, deductions, and disallowances for assessment years 2000-2001 and 2001-2002. The Tribunal ruled in favor of the assessee on various grounds, including the taxation of interest income based on the principle of mutuality, disallowance under section 43B for EPF contributions, deduction of bad debt written off, and other specific expenses. The Tribunal also upheld directions regarding the deduction of head office expenses under section 44C and the deletion of disallowance for transaction charges on the NOSTRO account. Case-Laws Income Tax Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219399