https://www.taxtmi.com/caselaws?id=238514 The Tribunal partially allowed the Revenue's appeal and the Assessee's Cross Objections, upholding the CIT(A)'s decisions on various issues. The Tribunal remitted certain matters back to the AO for fresh consideration, emphasizing adherence to precedents and accurate verification of facts. The judgments focused on specific issues such as addition of delayed payment charges, miscellaneous expenses written off, deduction on interest for 80IA, disallowance under section 40(a)(ia), and income eligibility for deduction under section 80IA. en-us Fri, 20 Sep 2013 00:00:00 +0530 Wed, 23 Oct 2013 22:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238514 The Tribunal partially allowed the Revenue's appeal and the Assessee's Cross Objections, upholding the CIT(A)'s decisions on various issues. The Tribunal remitted certain matters back to the AO for fresh consideration, emphasizing adherence to precedents and accurate verification of facts. The judgments focused on specific issues such as addition of delayed payment charges, miscellaneous expenses written off, deduction on interest for 80IA, disallowance under section 40(a)(ia), and income eligibility for deduction under section 80IA. Case-Laws Income Tax Fri, 20 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238514