https://www.taxtmi.com/caselaws?id=185532 The assessee's appeal regarding the deduction u/s 80IA for Earth Stations was dismissed. However, the appeal on the disallowance u/s 43B for Gratuity Provision was allowed. The additional ground on repairs and maintenance expenditure was not pressed. The revenue's appeal on foreign exchange fluctuation expenditure was allowed, while the appeal on prior period expenses was dismissed. The revenue's appeal on depreciation of undersea cables was dismissed, as was the appeal on capitalization of foreign travel expenditure. The revenue's appeal on the amortization of leasehold land was also dismissed. Both parties' appeals were allowed in part. en-us Wed, 30 Mar 2011 00:00:00 +0530 Wed, 17 Aug 2016 16:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185532 The assessee's appeal regarding the deduction u/s 80IA for Earth Stations was dismissed. However, the appeal on the disallowance u/s 43B for Gratuity Provision was allowed. The additional ground on repairs and maintenance expenditure was not pressed. The revenue's appeal on foreign exchange fluctuation expenditure was allowed, while the appeal on prior period expenses was dismissed. The revenue's appeal on depreciation of undersea cables was dismissed, as was the appeal on capitalization of foreign travel expenditure. The revenue's appeal on the amortization of leasehold land was also dismissed. Both parties' appeals were allowed in part. Case-Laws Income Tax Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185532