https://www.taxtmi.com/caselaws?id=181418 The Tribunal upheld multiple decisions by the CIT(A), confirming disallowances and allowances related to various deductions under sections 10A, 80-IB, and 80HHC. Key outcomes include the disallowance of deductions for maintenance charges and deemed exports, while allowing expenditures related to discontinued business and software imports. The Tribunal remanded several issues for further verification by the AO, including support services contributions and MODVAT credit. It also directed the exclusion of certain expenses from total turnover calculations. The Tribunal confirmed the validity of a notice under section 143(2) and quashed the CIT's order on losses from discontinued operations. en-us Fri, 31 Oct 2008 00:00:00 +0530 Thu, 02 May 2024 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181418 The Tribunal upheld multiple decisions by the CIT(A), confirming disallowances and allowances related to various deductions under sections 10A, 80-IB, and 80HHC. Key outcomes include the disallowance of deductions for maintenance charges and deemed exports, while allowing expenditures related to discontinued business and software imports. The Tribunal remanded several issues for further verification by the AO, including support services contributions and MODVAT credit. It also directed the exclusion of certain expenses from total turnover calculations. The Tribunal confirmed the validity of a notice under section 143(2) and quashed the CIT's order on losses from discontinued operations. Case-Laws Income Tax Fri, 31 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181418