https://www.taxtmi.com/caselaws?id=174685 The Tribunal partially allowed the assessee's appeal, restoring the prior period expenditure issue for re-examination by the AO. It denied Section 80IA deduction for miscellaneous income, interest income, and insurance claim, upheld the treatment of software expenditure as revenue, and directed the inclusion of sales tax subsidy in profits for Section 80HHC computation. The Tribunal dismissed the Revenue's appeal challenging the reduction of discount received for deduction computation under Section 80HHC. en-us Tue, 27 Sep 2011 00:00:00 +0530 Tue, 26 Sep 2017 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174685 The Tribunal partially allowed the assessee's appeal, restoring the prior period expenditure issue for re-examination by the AO. It denied Section 80IA deduction for miscellaneous income, interest income, and insurance claim, upheld the treatment of software expenditure as revenue, and directed the inclusion of sales tax subsidy in profits for Section 80HHC computation. The Tribunal dismissed the Revenue's appeal challenging the reduction of discount received for deduction computation under Section 80HHC. Case-Laws Income Tax Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174685