https://www.taxtmi.com/caselaws?id=200110 The Tribunal directed the Assessing Officer to allow deductions under section 43B for unutilized PLA balance, customs duty, and excise duty on inputs. The Tribunal also directed the AO to allow deductions under section 35DDA for payments made under a Voluntary Retirement Scheme in earlier years. Additionally, the Tribunal instructed the AO to allow deductions for club membership fees, royalty payments, R&D Cess on royalty, sales tax subsidy, provisional liability for FPI-OE components, excise duty, sharing resources with group companies, AMP expenses, royalty for brand name, TDS credit, and to correct errors in computation of interest under sections 234B and 234D. en-us Thu, 09 Nov 2017 00:00:00 +0530 Wed, 21 Mar 2018 07:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200110 The Tribunal directed the Assessing Officer to allow deductions under section 43B for unutilized PLA balance, customs duty, and excise duty on inputs. The Tribunal also directed the AO to allow deductions under section 35DDA for payments made under a Voluntary Retirement Scheme in earlier years. Additionally, the Tribunal instructed the AO to allow deductions for club membership fees, royalty payments, R&D Cess on royalty, sales tax subsidy, provisional liability for FPI-OE components, excise duty, sharing resources with group companies, AMP expenses, royalty for brand name, TDS credit, and to correct errors in computation of interest under sections 234B and 234D. Case-Laws Income Tax Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200110