https://www.taxtmi.com/caselaws?id=251287 The appeal filed by the assessee was partly allowed, with key issues decided in favor of the assessee. The disallowance of provisions for costs on completed contracts, software maintenance expenses, and bad debts was overturned by the Tribunal. The Tribunal directed the Assessing Officer to verify and allow the Tax Deducted at Source (TDS) credit. The issue of interest under Section 234B was deemed consequential and not separately adjudicated. en-us Fri, 04 Jul 2014 00:00:00 +0530 Mon, 04 Aug 2014 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251287 The appeal filed by the assessee was partly allowed, with key issues decided in favor of the assessee. The disallowance of provisions for costs on completed contracts, software maintenance expenses, and bad debts was overturned by the Tribunal. The Tribunal directed the Assessing Officer to verify and allow the Tax Deducted at Source (TDS) credit. The issue of interest under Section 234B was deemed consequential and not separately adjudicated. Case-Laws Income Tax Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251287