https://www.taxtmi.com/caselaws?id=261724 The Tribunal ruled in favor of the assessee on issues related to provision for warranty obligation, income recognition from contracts, deduction under sections 80-IA and 35AB, and provisions for reimbursement of medical expenses. However, the Tribunal upheld the disallowance of claims regarding amortization of premium on leasehold land, expenditure on computer software, and 100% depreciation on plant and machinery for a specific plant. Additionally, the Tribunal supported the inclusion of lease rental income in total income and disallowed a portion of expenditure attributable to dividend and tax-free interest. en-us Tue, 30 Jun 2015 00:00:00 +0530 Tue, 05 Jan 2016 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261724 The Tribunal ruled in favor of the assessee on issues related to provision for warranty obligation, income recognition from contracts, deduction under sections 80-IA and 35AB, and provisions for reimbursement of medical expenses. However, the Tribunal upheld the disallowance of claims regarding amortization of premium on leasehold land, expenditure on computer software, and 100% depreciation on plant and machinery for a specific plant. Additionally, the Tribunal supported the inclusion of lease rental income in total income and disallowed a portion of expenditure attributable to dividend and tax-free interest. Case-Laws Income Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261724