https://www.taxtmi.com/caselaws?id=335026 The Tribunal upheld the CIT(A)'s decisions on the disallowance of claims under Section 80HHE and software development charges, depreciation on the car, and the unexplained loan addition under Section 68. It dismissed the ground regarding the enhancement of income by treating interest income as income from other sources. The issue of disallowance of business expenses was restored to the Assessing Officer for reconsideration. en-us Thu, 18 Aug 2016 00:00:00 +0530 Sat, 19 Nov 2016 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335026 The Tribunal upheld the CIT(A)'s decisions on the disallowance of claims under Section 80HHE and software development charges, depreciation on the car, and the unexplained loan addition under Section 68. It dismissed the ground regarding the enhancement of income by treating interest income as income from other sources. The issue of disallowance of business expenses was restored to the Assessing Officer for reconsideration. Case-Laws Income Tax Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335026