https://www.taxtmi.com/caselaws?id=351103 The Tribunal dismissed the assessee's appeal regarding disallowance under Section 14A of the Income Tax Act and partly allowed the Revenue's appeal for statistical purposes. The Tribunal upheld the capitalization of software expenses, restored the issue of depreciation on temporary wooden structures to the AO for fresh verification, and allowed the Revenue's appeals on interest on overdue deposits and excess deduction under Section 36(1)(viia) for statistical purposes. The Tribunal affirmed the CIT(A)'s decisions on these matters. en-us Mon, 11 Sep 2017 00:00:00 +0530 Mon, 20 Nov 2017 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351103 The Tribunal dismissed the assessee's appeal regarding disallowance under Section 14A of the Income Tax Act and partly allowed the Revenue's appeal for statistical purposes. The Tribunal upheld the capitalization of software expenses, restored the issue of depreciation on temporary wooden structures to the AO for fresh verification, and allowed the Revenue's appeals on interest on overdue deposits and excess deduction under Section 36(1)(viia) for statistical purposes. The Tribunal affirmed the CIT(A)'s decisions on these matters. Case-Laws Income Tax Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351103