https://www.taxtmi.com/caselaws?id=241288 The Tribunal dismissed the revenue's appeal and partly allowed the assessee's appeal for statistical purposes. The judgment emphasized the necessity of substantiating depreciation claims and factoring in disallowances when calculating deductions for exemption under section 10A, aligning with established legal precedents. The Tribunal's decision resulted in the exclusion of internet and telephone charges from turnover calculations and directed the Assessing Officer to reevaluate the depreciation claims, allowing higher rates for certain assets and 100% depreciation on specified items. en-us Fri, 13 Sep 2013 00:00:00 +0530 Fri, 20 Dec 2013 05:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241288 The Tribunal dismissed the revenue's appeal and partly allowed the assessee's appeal for statistical purposes. The judgment emphasized the necessity of substantiating depreciation claims and factoring in disallowances when calculating deductions for exemption under section 10A, aligning with established legal precedents. The Tribunal's decision resulted in the exclusion of internet and telephone charges from turnover calculations and directed the Assessing Officer to reevaluate the depreciation claims, allowing higher rates for certain assets and 100% depreciation on specified items. Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241288