https://www.taxtmi.com/caselaws?id=236187 The tribunal allowed the appeal for the assessment year 2004-05, partially addressing issues related to preliminary expenditure, Gratuity payment, and deduction under Section 10B. For the assessment year 2005-06, the appeal was partly allowed, addressing the Gratuity payment issue similarly to the previous year but upholding the disallowance of depreciation on fixed assets. The order was pronounced on June 13, 2013, in Chennai. en-us Thu, 13 Jun 2013 00:00:00 +0530 Sat, 17 Aug 2013 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236187 The tribunal allowed the appeal for the assessment year 2004-05, partially addressing issues related to preliminary expenditure, Gratuity payment, and deduction under Section 10B. For the assessment year 2005-06, the appeal was partly allowed, addressing the Gratuity payment issue similarly to the previous year but upholding the disallowance of depreciation on fixed assets. The order was pronounced on June 13, 2013, in Chennai. Case-Laws Income Tax Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236187