https://www.taxtmi.com/caselaws?id=274273 The Tribunal upheld the disallowance of subscription charges paid to M/s Gartner, Forrester Research, and Meta under Section 40(a)(i) for non-deduction of tax. It upheld disallowance of software expenses paid to non-residents but deleted disallowance of software expenses paid to residents. The issue of brand building expenses was sent back for verification. Rental income was included in deduction under Section 10A. Disallowance under Section 14A was restricted. Commission paid to non-residents was allowed. The computation of deduction under Section 10A was remanded for examination. Expenses reduced from export turnover were upheld. Both parties' appeals were partly allowed. en-us Fri, 10 Nov 2017 00:00:00 +0530 Sat, 04 Aug 2018 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274273 The Tribunal upheld the disallowance of subscription charges paid to M/s Gartner, Forrester Research, and Meta under Section 40(a)(i) for non-deduction of tax. It upheld disallowance of software expenses paid to non-residents but deleted disallowance of software expenses paid to residents. The issue of brand building expenses was sent back for verification. Rental income was included in deduction under Section 10A. Disallowance under Section 14A was restricted. Commission paid to non-residents was allowed. The computation of deduction under Section 10A was remanded for examination. Expenses reduced from export turnover were upheld. Both parties' appeals were partly allowed. Case-Laws Income Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274273