https://www.taxtmi.com/caselaws?id=371216 The Court upheld the Tribunal's decision on TDS applicability for payments to various entities, following a precedent favoring Revenue. The matter of post-sale customer support expenses was remanded for fresh review. Telecommunication charges were to be deducted from export and total turnover for section 10A deductions. Regarding section 80HHE, turnover of eligible units, not total turnover, was deemed relevant for deductions. The Court's detailed analysis provided clarity on TDS, deductions, and turnover calculations, addressing the tax disputes comprehensively. en-us Mon, 19 Nov 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371216 The Court upheld the Tribunal's decision on TDS applicability for payments to various entities, following a precedent favoring Revenue. The matter of post-sale customer support expenses was remanded for fresh review. Telecommunication charges were to be deducted from export and total turnover for section 10A deductions. Regarding section 80HHE, turnover of eligible units, not total turnover, was deemed relevant for deductions. The Court's detailed analysis provided clarity on TDS, deductions, and turnover calculations, addressing the tax disputes comprehensively. Case-Laws Income Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371216