https://www.taxtmi.com/caselaws?id=221766 The Tribunal partly allowed the appeals, remitting certain issues back for fresh adjudication and upholding decisions on other matters. Disallowances of advances and repairs were overturned, while provisions for warranty and CST liability were allowed. The Tribunal upheld deletions of additions for commission payments, software expenses, late Provident Fund contributions, and stocks written off. The exclusion of certain receipts from business profits for deduction under section 80HHC was remitted for fresh adjudication. Foreign exchange gains and miscellaneous receipts were also subject to further review. en-us Tue, 31 Jan 2012 00:00:00 +0530 Fri, 29 Mar 2013 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221766 The Tribunal partly allowed the appeals, remitting certain issues back for fresh adjudication and upholding decisions on other matters. Disallowances of advances and repairs were overturned, while provisions for warranty and CST liability were allowed. The Tribunal upheld deletions of additions for commission payments, software expenses, late Provident Fund contributions, and stocks written off. The exclusion of certain receipts from business profits for deduction under section 80HHC was remitted for fresh adjudication. Foreign exchange gains and miscellaneous receipts were also subject to further review. Case-Laws Income Tax Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221766