https://www.taxtmi.com/caselaws?id=257417 The Tribunal allowed the assessee's appeal regarding the denial of deduction under section 10A for multiple units, directing the AO to allow the deduction for all units. Additionally, the disallowance under section 40(a)(i) related to depreciation on software was deleted based on the Tribunal's decision that section 40(a)(i) does not apply to depreciation claims. Other additions and disallowances made by the AO were mostly overturned by the Tribunal, following established precedents and factual considerations. en-us Fri, 20 Feb 2015 00:00:00 +0530 Wed, 11 Mar 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257417 The Tribunal allowed the assessee's appeal regarding the denial of deduction under section 10A for multiple units, directing the AO to allow the deduction for all units. Additionally, the disallowance under section 40(a)(i) related to depreciation on software was deleted based on the Tribunal's decision that section 40(a)(i) does not apply to depreciation claims. Other additions and disallowances made by the AO were mostly overturned by the Tribunal, following established precedents and factual considerations. Case-Laws Income Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257417