https://www.taxtmi.com/caselaws?id=242166 The ITAT partially allowed the appeal for Assessment Year (AY) 2002-03, directing the AO to reconsider the Research and Development (R&D) expenses and allowing the Tax Deducted at Source (TDS) credit. For AY 2003-04, the ITAT dismissed the department's appeal, partly allowed the assessee's cross objections, and restored the R&D expenses issue to the AO for fresh consideration. en-us Wed, 30 Jan 2013 00:00:00 +0530 Thu, 09 Jan 2014 09:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242166 The ITAT partially allowed the appeal for Assessment Year (AY) 2002-03, directing the AO to reconsider the Research and Development (R&D) expenses and allowing the Tax Deducted at Source (TDS) credit. For AY 2003-04, the ITAT dismissed the department's appeal, partly allowed the assessee's cross objections, and restored the R&D expenses issue to the AO for fresh consideration. Case-Laws Income Tax Wed, 30 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242166