https://www.taxtmi.com/caselaws?id=328035 The Tribunal partly allowed both the Revenue's and the assessee's appeals. It upheld the CIT(A)'s decisions on the provision for special discount, depreciation on UPS, and provision for sales return. The Tribunal allowed the business expenditure on advances written off but upheld the disallowance of certain bad debts due to lack of details. The claim for license fees was dismissed as infructuous. en-us Thu, 21 Apr 2016 00:00:00 +0530 Wed, 25 May 2016 08:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328035 The Tribunal partly allowed both the Revenue's and the assessee's appeals. It upheld the CIT(A)'s decisions on the provision for special discount, depreciation on UPS, and provision for sales return. The Tribunal allowed the business expenditure on advances written off but upheld the disallowance of certain bad debts due to lack of details. The claim for license fees was dismissed as infructuous. Case-Laws Income Tax Thu, 21 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328035