https://www.taxtmi.com/caselaws?id=266326 The tribunal allowed both appeals of the assessee, emphasizing the correct application of provisions and relevant case laws. The disallowance of employees' contribution to provident fund under section 36(1)(va) was deleted as the contribution was remitted within the due date. Depreciation on UPS was allowed at 60% as it was considered an integral part of the computer system. The treatment of internet charges and onsite expenses for deduction under section 10A required a reduction from both export and total turnover, as directed by the tribunal. The judgment was pronounced on June 3, 2015, by ITAT Hyderabad. en-us Wed, 03 Jun 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266326 The tribunal allowed both appeals of the assessee, emphasizing the correct application of provisions and relevant case laws. The disallowance of employees' contribution to provident fund under section 36(1)(va) was deleted as the contribution was remitted within the due date. Depreciation on UPS was allowed at 60% as it was considered an integral part of the computer system. The treatment of internet charges and onsite expenses for deduction under section 10A required a reduction from both export and total turnover, as directed by the tribunal. The judgment was pronounced on June 3, 2015, by ITAT Hyderabad. Case-Laws Income Tax Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266326