https://www.taxtmi.com/caselaws?id=177785 The Tribunal dismissed the Revenue's appeals and allowed the assessee's appeals partially. It upheld the CIT (A)'s decisions on Section 10A deduction, software expenses, and adjustments for leave encashment and bonus provisions. The Tribunal also deleted the disallowance under Rule 8D(2)(iii) and remitted the ESOP charges issue for fresh consideration by the AO. The grounds concerning exempt dividend income and diminution in value of investments were deemed infructuous. en-us Mon, 29 Jun 2015 00:00:00 +0530 Tue, 19 Jan 2016 10:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177785 The Tribunal dismissed the Revenue's appeals and allowed the assessee's appeals partially. It upheld the CIT (A)'s decisions on Section 10A deduction, software expenses, and adjustments for leave encashment and bonus provisions. The Tribunal also deleted the disallowance under Rule 8D(2)(iii) and remitted the ESOP charges issue for fresh consideration by the AO. The grounds concerning exempt dividend income and diminution in value of investments were deemed infructuous. Case-Laws Income Tax Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177785