https://www.taxtmi.com/caselaws?id=176530 The Tribunal allowed 100% depreciation on leasehold improvements, restricted disallowance under section 14A to 5%, excluded telecommunication charges from total turnover for section 10A deduction, verified exchange gains, allowed 60% depreciation on software expenses, set off unabsorbed depreciation before section 10A deduction, disallowed set off against short-term capital gains, and upheld a 5% disallowance under section 14A. The decisions were in line with legal precedents and statutory provisions, ensuring consistent application of tax laws. en-us Fri, 29 May 2015 00:00:00 +0530 Wed, 23 Dec 2015 22:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176530 The Tribunal allowed 100% depreciation on leasehold improvements, restricted disallowance under section 14A to 5%, excluded telecommunication charges from total turnover for section 10A deduction, verified exchange gains, allowed 60% depreciation on software expenses, set off unabsorbed depreciation before section 10A deduction, disallowed set off against short-term capital gains, and upheld a 5% disallowance under section 14A. The decisions were in line with legal precedents and statutory provisions, ensuring consistent application of tax laws. Case-Laws Income Tax Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176530