https://www.taxtmi.com/caselaws?id=176823 The Tribunal dismissed the revenue's appeals and upheld the CIT (A)'s orders, granting relief to the assessee on all contested issues. It confirmed that payments for down-linking charges and subscriptions to Gartner Group were not subject to TDS. The Tribunal also allowed deductions under sections 80HHE and 10A, supporting the exclusion of foreign currency expenses from both export and total turnover. Furthermore, it recognized the provision for post-sales consumer support as an allowable liability. The Tribunal's decisions consistently favored the assessee, ensuring that the computation of deductions was aligned with established legal interpretations. en-us Wed, 17 Oct 2007 00:00:00 +0530 Wed, 18 Dec 2024 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176823 The Tribunal dismissed the revenue's appeals and upheld the CIT (A)'s orders, granting relief to the assessee on all contested issues. It confirmed that payments for down-linking charges and subscriptions to Gartner Group were not subject to TDS. The Tribunal also allowed deductions under sections 80HHE and 10A, supporting the exclusion of foreign currency expenses from both export and total turnover. Furthermore, it recognized the provision for post-sales consumer support as an allowable liability. The Tribunal's decisions consistently favored the assessee, ensuring that the computation of deductions was aligned with established legal interpretations. Case-Laws Income Tax Wed, 17 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176823