https://www.taxtmi.com/caselaws?id=177477 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's appeals on various issues including the exclusion of freight and insurance charges from total turnover for deduction under Section 10B, classification of furniture and machinery for depreciation, deduction of export turnover realized beyond prescribed time limit, allowability of Portfolio Management Scheme fees as deduction from capital gains, and depreciation rate on SMF batteries. The Tribunal provided detailed reasoning based on precedents and statutory interpretation, ensuring a legally sound resolution consistent with prior rulings and higher court decisions. en-us Thu, 10 Apr 2014 00:00:00 +0530 Mon, 11 Jan 2016 11:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177477 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's appeals on various issues including the exclusion of freight and insurance charges from total turnover for deduction under Section 10B, classification of furniture and machinery for depreciation, deduction of export turnover realized beyond prescribed time limit, allowability of Portfolio Management Scheme fees as deduction from capital gains, and depreciation rate on SMF batteries. The Tribunal provided detailed reasoning based on precedents and statutory interpretation, ensuring a legally sound resolution consistent with prior rulings and higher court decisions. Case-Laws Income Tax Thu, 10 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177477