https://www.taxtmi.com/caselaws?id=252694 The Tribunal partly allowed the assessee's appeal for the assessment year 2003-04, dismissed the appeal for the assessment year 2002-03, and remitted various issues back to the Assessing Officer for fresh examination. The Tribunal provided detailed reasoning for its decisions on each issue, including the disallowance of depreciation on spares, set-off of interest expenses against interest income, deduction for 'Provision for Network and Repair Expenses,' deduction for 'Rent Expenses,' deduction for various provisions, and deduction for 'Brand Launch Expenses.' The Tribunal clarified the treatment of these expenses based on accounting standards and legal precedents. en-us Fri, 07 Feb 2014 00:00:00 +0530 Sat, 01 Nov 2014 06:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252694 The Tribunal partly allowed the assessee's appeal for the assessment year 2003-04, dismissed the appeal for the assessment year 2002-03, and remitted various issues back to the Assessing Officer for fresh examination. The Tribunal provided detailed reasoning for its decisions on each issue, including the disallowance of depreciation on spares, set-off of interest expenses against interest income, deduction for 'Provision for Network and Repair Expenses,' deduction for 'Rent Expenses,' deduction for various provisions, and deduction for 'Brand Launch Expenses.' The Tribunal clarified the treatment of these expenses based on accounting standards and legal precedents. Case-Laws Income Tax Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252694