https://www.taxtmi.com/caselaws?id=274444 The appeal filed by the assessee was partly allowed, and the appeal filed by the Revenue was dismissed. The Tribunal ruled in favor of the assessee on various grounds including the disallowance of expenditure for Pooja/function, consultancy charges, charges for services, exclusion of interest under section 244A, and exclusion of export profit in book profit for section 115JA. However, the Tribunal dismissed claims related to the proportionate amount of premium on leasehold land, capital profit on sale of investment, and community welfare expenses. en-us Mon, 30 May 2016 00:00:00 +0530 Fri, 16 Dec 2022 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274444 The appeal filed by the assessee was partly allowed, and the appeal filed by the Revenue was dismissed. The Tribunal ruled in favor of the assessee on various grounds including the disallowance of expenditure for Pooja/function, consultancy charges, charges for services, exclusion of interest under section 244A, and exclusion of export profit in book profit for section 115JA. However, the Tribunal dismissed claims related to the proportionate amount of premium on leasehold land, capital profit on sale of investment, and community welfare expenses. Case-Laws Income Tax Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274444