https://www.taxtmi.com/caselaws?id=260023 The ITAT allowed the appellant's appeal for statistical purposes, directing the AO to re-examine the eligibility and amount claimed for deduction under section 10A. The ITAT also instructed a factual examination of the claim for investment write-off to determine if it could be treated as a revenue expenditure. Additionally, the ITAT directed the AO to allow software purchases as a revenue expenditure based on furnished vouchers and to verify and permit the audit fee. The disallowance of salaries paid to overseas employees was overturned after detailed submissions, with the ITAT upholding the CIT(A)'s decision and dismissing the Revenue's grounds. en-us Fri, 17 Apr 2015 00:00:00 +0530 Wed, 19 Aug 2015 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260023 The ITAT allowed the appellant's appeal for statistical purposes, directing the AO to re-examine the eligibility and amount claimed for deduction under section 10A. The ITAT also instructed a factual examination of the claim for investment write-off to determine if it could be treated as a revenue expenditure. Additionally, the ITAT directed the AO to allow software purchases as a revenue expenditure based on furnished vouchers and to verify and permit the audit fee. The disallowance of salaries paid to overseas employees was overturned after detailed submissions, with the ITAT upholding the CIT(A)'s decision and dismissing the Revenue's grounds. Case-Laws Income Tax Fri, 17 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260023