https://www.taxtmi.com/caselaws?id=325031 The tribunal allowed the appeal, directing the deletion of adjustments for payments under service level agreements, regional head office expenses, and delayed realization of trade debts. It also determined that software charges were revenue expenses, not capital. The appeal outcome was pronounced on 29th February 2016. en-us Mon, 29 Feb 2016 00:00:00 +0530 Tue, 21 Feb 2017 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325031 The tribunal allowed the appeal, directing the deletion of adjustments for payments under service level agreements, regional head office expenses, and delayed realization of trade debts. It also determined that software charges were revenue expenses, not capital. The appeal outcome was pronounced on 29th February 2016. Case-Laws Income Tax Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325031