https://www.taxtmi.com/caselaws?id=179266 The Tribunal partly allowed the appeal, directing the Assessing Officer to recompute disallowances under various sections of the Income Tax Act. The disallowance under section 14A was adjusted to Rs. 20,96,382, disallowance of software license expenses was split between revenue and capital expenditure, and disallowance under section 40(a)(ia) was addressed for various expenses. The Tribunal provided specific directions on each issue, with the order pronounced on 30th September 2013. en-us Mon, 30 Sep 2013 00:00:00 +0530 Mon, 28 Mar 2016 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179266 The Tribunal partly allowed the appeal, directing the Assessing Officer to recompute disallowances under various sections of the Income Tax Act. The disallowance under section 14A was adjusted to Rs. 20,96,382, disallowance of software license expenses was split between revenue and capital expenditure, and disallowance under section 40(a)(ia) was addressed for various expenses. The Tribunal provided specific directions on each issue, with the order pronounced on 30th September 2013. Case-Laws Income Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179266