https://www.taxtmi.com/caselaws?id=184416 The Tribunal dismissed the revenue's appeals and upheld the CIT(A)'s decisions on various tax issues, including the classification of differences in payment as capital receipts, applicability of Section 41(1)(a) for remission of liability, and allowability of provisions for warranty claims and interest on share application money. The Tribunal's decisions were supported by legal precedents and principles, resulting in a comprehensive resolution in favor of the assessee. en-us Fri, 05 Oct 2012 00:00:00 +0530 Tue, 23 Jan 2018 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184416 The Tribunal dismissed the revenue's appeals and upheld the CIT(A)'s decisions on various tax issues, including the classification of differences in payment as capital receipts, applicability of Section 41(1)(a) for remission of liability, and allowability of provisions for warranty claims and interest on share application money. The Tribunal's decisions were supported by legal precedents and principles, resulting in a comprehensive resolution in favor of the assessee. Case-Laws Income Tax Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184416