https://www.taxtmi.com/caselaws?id=178998 The Tribunal upheld the CIT(A)'s decisions on multiple issues, confirming the deletion of disallowances related to expenses under the Accenture Organisation International Services Agreement, professional fees to M/s Little and Co., conveyance and communication expenses, customs duty, and Employee Stock Purchase Plan expenses. It also upheld the CIT(A)'s approach to Section 10A deductions and the allowance of bad debts. The Tribunal remanded the issue under Section 40(a)(i) back to the AO for verification. The applicability of interest under Section 234D was denied for AY 2003-04, following the ITAT Special Bench ruling. en-us Tue, 23 Mar 2010 00:00:00 +0530 Mon, 29 Jan 2024 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178998 The Tribunal upheld the CIT(A)'s decisions on multiple issues, confirming the deletion of disallowances related to expenses under the Accenture Organisation International Services Agreement, professional fees to M/s Little and Co., conveyance and communication expenses, customs duty, and Employee Stock Purchase Plan expenses. It also upheld the CIT(A)'s approach to Section 10A deductions and the allowance of bad debts. The Tribunal remanded the issue under Section 40(a)(i) back to the AO for verification. The applicability of interest under Section 234D was denied for AY 2003-04, following the ITAT Special Bench ruling. Case-Laws Income Tax Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178998