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    <title>2012 (3) TMI 565 - BOMBAY HIGH COURT</title>
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    <description>The Tribunal upheld the decisions in favor of the assessee on various issues, including the treatment of share issue expenses as eligible for depreciation, exclusion of certain incomes for deduction under section 32AB, entitlement to deduction for enhanced liability under the Drug Price Control order, and taxation of write back amounts. The Tribunal found no substantial questions of law in these matters, leading to the dismissal of the appeal without costs.</description>
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      <description>The Tribunal upheld the decisions in favor of the assessee on various issues, including the treatment of share issue expenses as eligible for depreciation, exclusion of certain incomes for deduction under section 32AB, entitlement to deduction for enhanced liability under the Drug Price Control order, and taxation of write back amounts. The Tribunal found no substantial questions of law in these matters, leading to the dismissal of the appeal without costs.</description>
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