https://www.taxtmi.com/caselaws?id=256493 The ITAT Mumbai addressed various issues in the case, including the treatment of payments to institutions for technical services and registration of patents as capital expenses, disallowance of expenditure for earning tax-free dividend income, and chargeability of interest under section 234D of the Act. The ITAT directed a reevaluation of the issues, emphasizing the consideration of specific agreements and legal provisions for fresh assessments. The appeal was allowed for statistical purposes, providing detailed analysis and directions for the reassessment process. en-us Wed, 27 Aug 2014 00:00:00 +0530 Sat, 14 Feb 2015 11:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256493 The ITAT Mumbai addressed various issues in the case, including the treatment of payments to institutions for technical services and registration of patents as capital expenses, disallowance of expenditure for earning tax-free dividend income, and chargeability of interest under section 234D of the Act. The ITAT directed a reevaluation of the issues, emphasizing the consideration of specific agreements and legal provisions for fresh assessments. The appeal was allowed for statistical purposes, providing detailed analysis and directions for the reassessment process. Case-Laws Income Tax Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256493