https://www.taxtmi.com/caselaws?id=252854 The Tribunal partially allowed the assessee's appeal, disagreeing with the disallowance of computer software expenses as capital expenditure, ad-hoc disallowance of miscellaneous expenses, and disallowance of prior period expenditure. However, the Tribunal upheld the disallowance of cash payments under Section 40A(3), calculation of claim under Section 80HHC, and disallowance of interest expenses on investment. The Tribunal provided a thorough analysis with legal reasoning and references to relevant case laws in its comprehensive judgment. en-us Fri, 17 Oct 2014 00:00:00 +0530 Thu, 06 Nov 2014 05:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252854 The Tribunal partially allowed the assessee's appeal, disagreeing with the disallowance of computer software expenses as capital expenditure, ad-hoc disallowance of miscellaneous expenses, and disallowance of prior period expenditure. However, the Tribunal upheld the disallowance of cash payments under Section 40A(3), calculation of claim under Section 80HHC, and disallowance of interest expenses on investment. The Tribunal provided a thorough analysis with legal reasoning and references to relevant case laws in its comprehensive judgment. Case-Laws Income Tax Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252854