https://www.taxtmi.com/caselaws?id=188603 The Tribunal partly allowed the appeal, granting relief on the issues of goodwill amortization and HTM securities classification. The claim related to Section 43D was dismissed, while the claim regarding payments to Cosmos Foundation was allowed, directing the AO to delete the addition disallowed under Section 40A(2)(b) of the Income Tax Act. en-us Fri, 20 May 2016 00:00:00 +0530 Thu, 08 Dec 2016 06:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188603 The Tribunal partly allowed the appeal, granting relief on the issues of goodwill amortization and HTM securities classification. The claim related to Section 43D was dismissed, while the claim regarding payments to Cosmos Foundation was allowed, directing the AO to delete the addition disallowed under Section 40A(2)(b) of the Income Tax Act. Case-Laws Income Tax Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188603