https://www.taxtmi.com/caselaws?id=180285 The appeal for the assessment year 1998-99 was partly allowed, with the Tribunal directing the Assessing Officer to verify asset usage for depreciation claims and reconsider disallowances for late provident fund deposits, overages, and shortages. The Tribunal upheld the assessee's contentions on technical fees and turnover treatment but remanded the service charges issue for further consideration. Additionally, the Tribunal allowed deductions under Sections 80-IA and 80HHD. The appeal for the assessment year 1995-96 was fully allowed due to the invalid reopening of assessment. The Tribunal emphasized adherence to legal principles and precedents in its directives to the AO. en-us Mon, 12 Feb 2007 00:00:00 +0530 Sat, 19 Mar 2016 15:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180285 The appeal for the assessment year 1998-99 was partly allowed, with the Tribunal directing the Assessing Officer to verify asset usage for depreciation claims and reconsider disallowances for late provident fund deposits, overages, and shortages. The Tribunal upheld the assessee's contentions on technical fees and turnover treatment but remanded the service charges issue for further consideration. Additionally, the Tribunal allowed deductions under Sections 80-IA and 80HHD. The appeal for the assessment year 1995-96 was fully allowed due to the invalid reopening of assessment. The Tribunal emphasized adherence to legal principles and precedents in its directives to the AO. Case-Laws Income Tax Mon, 12 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180285