https://www.taxtmi.com/caselaws?id=220261 ITAT MUMBAI - AT allowed deductions for late PF/ESIC payments made before return filing, octroi paid in advance, interest to UTI where not due by filing date, R&D expenditure u/s 35, pro-rata interest allocation u/s 80M (disallowed apportionment), software expenditure treated capital with depreciation, and general local-benevolent expenses; denied set-off of AOP loss against a member, denied 80IA relief for undocumented work-contract status, and disallowed old debit write-offs for lack of records. Tribunal remitted s.91 DTAA relief computation, interest u/s 234D on alleged excess refund, s.115JB/14A book-profit adjustment, and a fresh claim u/s 10(35) to AO for reconsideration. en-us Fri, 28 Sep 2012 00:00:00 +0530 Thu, 25 Sep 2025 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220261 ITAT MUMBAI - AT allowed deductions for late PF/ESIC payments made before return filing, octroi paid in advance, interest to UTI where not due by filing date, R&D expenditure u/s 35, pro-rata interest allocation u/s 80M (disallowed apportionment), software expenditure treated capital with depreciation, and general local-benevolent expenses; denied set-off of AOP loss against a member, denied 80IA relief for undocumented work-contract status, and disallowed old debit write-offs for lack of records. Tribunal remitted s.91 DTAA relief computation, interest u/s 234D on alleged excess refund, s.115JB/14A book-profit adjustment, and a fresh claim u/s 10(35) to AO for reconsideration. Case-Laws Income Tax Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220261