https://www.taxtmi.com/caselaws?id=179723 The Tribunal partly allowed the assessee's appeal in a case involving various tax issues. The treatment of Capital Investment Subsidy for Depreciation was adjusted to deduct only the subsidy received during the assessment year. Expenditure for software purchase was disallowed due to non-deduction of TDS under section 195. Interest income on fixed deposits was assessed as 'income from other sources.' Communication expenditure and technical consultancy charges were excluded from export turnover for deduction under section 10A. The treatment of hardware exports for deduction under section 10A was remanded for further consideration. en-us Thu, 30 Sep 2010 00:00:00 +0530 Wed, 01 Jun 2016 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179723 The Tribunal partly allowed the assessee's appeal in a case involving various tax issues. The treatment of Capital Investment Subsidy for Depreciation was adjusted to deduct only the subsidy received during the assessment year. Expenditure for software purchase was disallowed due to non-deduction of TDS under section 195. Interest income on fixed deposits was assessed as 'income from other sources.' Communication expenditure and technical consultancy charges were excluded from export turnover for deduction under section 10A. The treatment of hardware exports for deduction under section 10A was remanded for further consideration. Case-Laws Income Tax Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179723