https://www.taxtmi.com/caselaws?id=260322 The Tribunal addressed various issues in the case, including the disallowance of deduction under section 80HHC on interest income, exclusion of profit on foreign exchange and miscellaneous sales for deduction computation under section 80HHC, deduction for provision towards liability of contractual obligation to Third Party Manufacturers, disallowance of depreciation on marketing knowhow, deduction under section 54EC on capital gain from depreciable assets, applicability of section 234D, adjustment of royalty payments for technical knowhow and trademark usage, deduction of loss on exchange fluctuation, and disallowance under section 14A. The Tribunal's decisions varied, with some issues being decided in favor of the assessee while others were decided against, based on legal principles and precedents. en-us Wed, 13 May 2015 00:00:00 +0530 Mon, 08 Jun 2015 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260322 The Tribunal addressed various issues in the case, including the disallowance of deduction under section 80HHC on interest income, exclusion of profit on foreign exchange and miscellaneous sales for deduction computation under section 80HHC, deduction for provision towards liability of contractual obligation to Third Party Manufacturers, disallowance of depreciation on marketing knowhow, deduction under section 54EC on capital gain from depreciable assets, applicability of section 234D, adjustment of royalty payments for technical knowhow and trademark usage, deduction of loss on exchange fluctuation, and disallowance under section 14A. The Tribunal's decisions varied, with some issues being decided in favor of the assessee while others were decided against, based on legal principles and precedents. Case-Laws Income Tax Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260322