https://www.taxtmi.com/caselaws?id=177549 The Tribunal dismissed the Revenue's appeal and partially allowed the assessee's appeal for the assessment year 2007-08. It upheld the CIT(A)'s decision to delete additions to the eligible amount under section 115JB, including ITDS Certificate Receivable, Earnest Money Deposit, and Software Expenses. The Tribunal also upheld the allowance of unabsorbed depreciation and disallowed prior period expenses related to TDS certificates but allowed the claim for earnest money deposits and software expenses. Additionally, the Tribunal directed the AO to verify and allow proper TDS credit. en-us Tue, 07 May 2013 00:00:00 +0530 Tue, 12 Jan 2016 14:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177549 The Tribunal dismissed the Revenue's appeal and partially allowed the assessee's appeal for the assessment year 2007-08. It upheld the CIT(A)'s decision to delete additions to the eligible amount under section 115JB, including ITDS Certificate Receivable, Earnest Money Deposit, and Software Expenses. The Tribunal also upheld the allowance of unabsorbed depreciation and disallowed prior period expenses related to TDS certificates but allowed the claim for earnest money deposits and software expenses. Additionally, the Tribunal directed the AO to verify and allow proper TDS credit. Case-Laws Income Tax Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177549