https://www.taxtmi.com/caselaws?id=175336 The Tribunal upheld the deletion of disallowance of warranty provision expenses, citing precedent where such provisions were integral to sale price. Deduction under section 80IA for interest income was allowed, despite not being derived from industrial activities, and is admitted as a substantial question of law for further review. The Tribunal directed the exclusion of sales tax and excise duty from total turnover for deduction under section 80HHC, despite the insertion of Section 145A of the Act, also admitted for consideration. en-us Tue, 27 Dec 2011 00:00:00 +0530 Wed, 18 Nov 2015 15:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175336 The Tribunal upheld the deletion of disallowance of warranty provision expenses, citing precedent where such provisions were integral to sale price. Deduction under section 80IA for interest income was allowed, despite not being derived from industrial activities, and is admitted as a substantial question of law for further review. The Tribunal directed the exclusion of sales tax and excise duty from total turnover for deduction under section 80HHC, despite the insertion of Section 145A of the Act, also admitted for consideration. Case-Laws Income Tax Tue, 27 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175336