https://www.taxtmi.com/caselaws?id=377114 The Tribunal partly allowed the assessee's appeal, allowing deductions for various undertakings except the Hyderabad unit, which was deemed an expansion of an existing unit. The Tribunal recognized TTC BPO as a separate undertaking eligible for deduction. Issues regarding interest under section 234C, credit under DTAA, TDS credit, disallowance under section 14A, ESOP cost, and FBT deduction were dismissed or remitted. The disallowance under section 10A(7) was found inapplicable. The Tribunal upheld the deduction of FBT paid in Australia and dismissed the disallowance under section 40(a)(i) for non-deduction of TDS on overseas payments. en-us Mon, 18 Mar 2019 00:00:00 +0530 Sat, 23 Mar 2019 10:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377114 The Tribunal partly allowed the assessee's appeal, allowing deductions for various undertakings except the Hyderabad unit, which was deemed an expansion of an existing unit. The Tribunal recognized TTC BPO as a separate undertaking eligible for deduction. Issues regarding interest under section 234C, credit under DTAA, TDS credit, disallowance under section 14A, ESOP cost, and FBT deduction were dismissed or remitted. The disallowance under section 10A(7) was found inapplicable. The Tribunal upheld the deduction of FBT paid in Australia and dismissed the disallowance under section 40(a)(i) for non-deduction of TDS on overseas payments. Case-Laws Income Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377114