https://www.taxtmi.com/caselaws?id=252338 The Tribunal allowed the assessee's appeal regarding prior period expenses, disallowance under Section 14A read with Rule 8D, and capitalization of advertisement expenses. The revenue's appeal challenging the deletion of addition on account of capitalization of advertisement expenses was dismissed. Regarding miscellaneous expenses, the Tribunal upheld the deletion of horticulture expenses and security services disallowance, restored the issue of computer supplies for fresh adjudication, and upheld the decision on software purchase expenses. The Tribunal's decisions resulted in partial dismissals and allowances for statistical purposes in various ITA numbers. en-us Fri, 22 Aug 2014 00:00:00 +0530 Tue, 24 Feb 2015 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252338 The Tribunal allowed the assessee's appeal regarding prior period expenses, disallowance under Section 14A read with Rule 8D, and capitalization of advertisement expenses. The revenue's appeal challenging the deletion of addition on account of capitalization of advertisement expenses was dismissed. Regarding miscellaneous expenses, the Tribunal upheld the deletion of horticulture expenses and security services disallowance, restored the issue of computer supplies for fresh adjudication, and upheld the decision on software purchase expenses. The Tribunal's decisions resulted in partial dismissals and allowances for statistical purposes in various ITA numbers. Case-Laws Income Tax Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252338