https://www.taxtmi.com/caselaws?id=180589 The Tribunal allowed the assessee's appeals in part, dismissing the revenue's appeals. It directed the Assessing Officer to allow commission payments to agents, exclude other income from total turnover for Section 80HHC deduction, permit deductions for employees' contribution to PF/ESI, royalty payments, foreign technicians' fee, research and development expenses, repairs and maintenance expenses, and excise duty exclusion. The Tribunal remanded the issues of software expenses and DEPB benefit withdrawal for further examination in accordance with specific legal decisions. en-us Fri, 25 Feb 2011 00:00:00 +0530 Wed, 30 Mar 2016 11:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180589 The Tribunal allowed the assessee's appeals in part, dismissing the revenue's appeals. It directed the Assessing Officer to allow commission payments to agents, exclude other income from total turnover for Section 80HHC deduction, permit deductions for employees' contribution to PF/ESI, royalty payments, foreign technicians' fee, research and development expenses, repairs and maintenance expenses, and excise duty exclusion. The Tribunal remanded the issues of software expenses and DEPB benefit withdrawal for further examination in accordance with specific legal decisions. Case-Laws Income Tax Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180589