https://www.taxtmi.com/caselaws?id=236800 The Tribunal partially allowed the assessee's appeal, overturning disallowances under various sections including disallowance under Section 14A, sales commission to non-resident agents, demurrage charges, education cess, eligibility for deduction under Section 10B, additional depreciation under Section 32(1)(iia), expenditure on research and development, foreign exchange loss on forward contracts, and expenditure for issuing bonus shares. The Tribunal dismissed the revenue's appeal entirely, emphasizing the necessity for clear findings and adherence to legal principles in disallowing expenses. en-us Fri, 08 Mar 2013 00:00:00 +0530 Thu, 31 Mar 2016 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236800 The Tribunal partially allowed the assessee's appeal, overturning disallowances under various sections including disallowance under Section 14A, sales commission to non-resident agents, demurrage charges, education cess, eligibility for deduction under Section 10B, additional depreciation under Section 32(1)(iia), expenditure on research and development, foreign exchange loss on forward contracts, and expenditure for issuing bonus shares. The Tribunal dismissed the revenue's appeal entirely, emphasizing the necessity for clear findings and adherence to legal principles in disallowing expenses. Case-Laws Income Tax Fri, 08 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236800