https://www.taxtmi.com/caselaws?id=179323 The Tribunal partly allowed the appeals for statistical purposes, directing fresh adjudication on various issues including the addition of computer/software charges, disallowance of R&D expenses, adhoc disallowance of sales promotion expenses, excess provision for leave encashment, short provision for expenses and discount, and excessive payments to related parties. The Tribunal emphasized the need for enduring benefit in capital expenditure decisions and required material evidence for disallowances. The orders were pronounced on 31.10.2012. en-us Wed, 31 Oct 2012 00:00:00 +0530 Fri, 26 Feb 2016 14:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179323 The Tribunal partly allowed the appeals for statistical purposes, directing fresh adjudication on various issues including the addition of computer/software charges, disallowance of R&D expenses, adhoc disallowance of sales promotion expenses, excess provision for leave encashment, short provision for expenses and discount, and excessive payments to related parties. The Tribunal emphasized the need for enduring benefit in capital expenditure decisions and required material evidence for disallowances. The orders were pronounced on 31.10.2012. Case-Laws Income Tax Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179323