https://www.taxtmi.com/caselaws?id=177127 The Tribunal partly allowed the assessee's appeal by deleting disallowances related to royalty payment and provision for warranty. The issues of leave encashment and section 14A disallowance were remitted back to the Assessing Officer for verification. The Tribunal allowed the higher depreciation rate for computer peripherals and directed the recalculations of interest charges under sections 234B, 234C, and 234D based on the revised income. en-us Fri, 31 May 2013 00:00:00 +0530 Fri, 21 Apr 2017 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177127 The Tribunal partly allowed the assessee's appeal by deleting disallowances related to royalty payment and provision for warranty. The issues of leave encashment and section 14A disallowance were remitted back to the Assessing Officer for verification. The Tribunal allowed the higher depreciation rate for computer peripherals and directed the recalculations of interest charges under sections 234B, 234C, and 234D based on the revised income. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177127