https://www.taxtmi.com/caselaws?id=234554 The Tribunal upheld the deletion of the addition of Rs.30,91,500/- for service charges paid on software development, stating it was for the business purpose of software development and deployment. The disallowance of Rs.16,39,833/- on legal and professional charges was upheld due to lack of evidence proving the genuineness of the expenses. Both the revenue's appeal and the assessee's cross-objection were dismissed. en-us Fri, 05 Apr 2013 00:00:00 +0530 Mon, 17 Jun 2013 16:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234554 The Tribunal upheld the deletion of the addition of Rs.30,91,500/- for service charges paid on software development, stating it was for the business purpose of software development and deployment. The disallowance of Rs.16,39,833/- on legal and professional charges was upheld due to lack of evidence proving the genuineness of the expenses. Both the revenue's appeal and the assessee's cross-objection were dismissed. Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234554