https://www.taxtmi.com/caselaws?id=199713 The Tribunal partially allowed the revenue's appeal for statistical purposes and partially allowed the assessee's appeal. The Assessing Officer was directed to reconsider certain issues in accordance with the principles established by the jurisdictional High Court. Key outcomes included the exclusion of specific expenses from turnover for deduction calculation under section 10A, the treatment of professional fees as deductible expenses under section 37, the classification of software expenses as capital or revenue, and the disallowance of set off of losses from non-10A units against profits of 10A units. en-us Fri, 24 Feb 2012 00:00:00 +0530 Fri, 09 Mar 2018 15:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199713 The Tribunal partially allowed the revenue's appeal for statistical purposes and partially allowed the assessee's appeal. The Assessing Officer was directed to reconsider certain issues in accordance with the principles established by the jurisdictional High Court. Key outcomes included the exclusion of specific expenses from turnover for deduction calculation under section 10A, the treatment of professional fees as deductible expenses under section 37, the classification of software expenses as capital or revenue, and the disallowance of set off of losses from non-10A units against profits of 10A units. Case-Laws Income Tax Fri, 24 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199713