https://www.taxtmi.com/caselaws?id=178134 The Tribunal partly allowed both the Revenue's and the assessee's appeals. The issue of disallowance under section 40(a)(ia) was remitted back to the Assessing Officer for fresh consideration. The deletion of development expenses was upheld, the disallowance under section 40A(3) was deleted, and the ground regarding interest under sections 234B and 234C was dismissed. en-us Fri, 21 Jun 2013 00:00:00 +0530 Mon, 06 Mar 2017 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178134 The Tribunal partly allowed both the Revenue's and the assessee's appeals. The issue of disallowance under section 40(a)(ia) was remitted back to the Assessing Officer for fresh consideration. The deletion of development expenses was upheld, the disallowance under section 40A(3) was deleted, and the ground regarding interest under sections 234B and 234C was dismissed. Case-Laws Income Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178134