https://www.taxtmi.com/caselaws?id=253235 The Tribunal upheld the addition of interest received on Income Tax Refund, remitted the treatment of repairing and software expenses back to the Assessing Officer for re-examination, allowed software expenses as revenue expenditure, treated Knowhow Fees as revenue expenditure, directed reevaluation of Transfer Pricing adjustments, allowed building repairs as revenue expenditure, dismissed disallowances not pressed, upheld disallowance of interest on Foreign Supply Credit, and dismissed interest charges under sections 234B and 234D. The Tribunal's decisions were based on precedent cases, ensuring consistency in legal application. en-us Fri, 14 Nov 2014 00:00:00 +0530 Wed, 19 Nov 2014 08:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253235 The Tribunal upheld the addition of interest received on Income Tax Refund, remitted the treatment of repairing and software expenses back to the Assessing Officer for re-examination, allowed software expenses as revenue expenditure, treated Knowhow Fees as revenue expenditure, directed reevaluation of Transfer Pricing adjustments, allowed building repairs as revenue expenditure, dismissed disallowances not pressed, upheld disallowance of interest on Foreign Supply Credit, and dismissed interest charges under sections 234B and 234D. The Tribunal's decisions were based on precedent cases, ensuring consistency in legal application. Case-Laws Income Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253235