https://www.taxtmi.com/caselaws?id=246846 The Tribunal remanded the issue of the Section 10A deduction to the AO for fresh consideration, allowing the assessee to establish the nature of services rendered. It allowed the entire staff welfare and sales promotion expenses, emphasizing their necessity for business purposes. The plea for credit for foreign taxes paid was dismissed as not pressed, and the AO was directed to provide consequential relief for the levy of interest under Sections 234B, 234C, and 234D. en-us Wed, 13 Nov 2013 00:00:00 +0530 Wed, 11 Mar 2026 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246846 The Tribunal remanded the issue of the Section 10A deduction to the AO for fresh consideration, allowing the assessee to establish the nature of services rendered. It allowed the entire staff welfare and sales promotion expenses, emphasizing their necessity for business purposes. The plea for credit for foreign taxes paid was dismissed as not pressed, and the AO was directed to provide consequential relief for the levy of interest under Sections 234B, 234C, and 234D. Case-Laws Income Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246846