https://www.taxtmi.com/caselaws?id=255312 The tribunal partly allowed and partly dismissed the appeals, upholding the exclusion of certain incomes for deduction under Section 80IA, disallowing peripheral development expenses for certain years, deleting the disallowance of entertainment expenses, dismissing the treatment of disallowed expenses as business profit, allowing prior period expenses in the relevant years, deleting the disallowance of staff welfare expenses, and upholding the deletion of disallowance for non-deduction of tax under Section 194A based on specific legal reasoning and case facts. en-us Wed, 22 Oct 2014 00:00:00 +0530 Wed, 14 Jan 2015 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255312 The tribunal partly allowed and partly dismissed the appeals, upholding the exclusion of certain incomes for deduction under Section 80IA, disallowing peripheral development expenses for certain years, deleting the disallowance of entertainment expenses, dismissing the treatment of disallowed expenses as business profit, allowing prior period expenses in the relevant years, deleting the disallowance of staff welfare expenses, and upholding the deletion of disallowance for non-deduction of tax under Section 194A based on specific legal reasoning and case facts. Case-Laws Income Tax Wed, 22 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255312