https://www.taxtmi.com/caselaws?id=266982 The appeals in the case were allowed for statistical purposes regarding the disallowance under section 14A of the Income-tax Act. The Assessee's appeal was partly allowed concerning the disallowance under section 35(2AB) and section 37(1), directing the Assessing Officer to treat the expenses as revenue expenditure. The issue of software expenses was remanded back to the CIT(A) for re-examination, allowing the Assessee to submit additional evidence. en-us Fri, 09 Oct 2015 00:00:00 +0530 Sat, 18 Jun 2016 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266982 The appeals in the case were allowed for statistical purposes regarding the disallowance under section 14A of the Income-tax Act. The Assessee's appeal was partly allowed concerning the disallowance under section 35(2AB) and section 37(1), directing the Assessing Officer to treat the expenses as revenue expenditure. The issue of software expenses was remanded back to the CIT(A) for re-examination, allowing the Assessee to submit additional evidence. Case-Laws Income Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266982