https://www.taxtmi.com/caselaws?id=280536 The Tribunal partially allowed the appeal, directing the AO to allow the bad debt deduction related to the sales tax component, treat the entire royalty payments as revenue expenditure, verify and allow appropriate depreciation, and reconsider the leave encashment deduction claim. The Tribunal emphasized adherence to legal precedents and proper verification of facts. en-us Wed, 14 Feb 2018 00:00:00 +0530 Thu, 09 May 2019 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280536 The Tribunal partially allowed the appeal, directing the AO to allow the bad debt deduction related to the sales tax component, treat the entire royalty payments as revenue expenditure, verify and allow appropriate depreciation, and reconsider the leave encashment deduction claim. The Tribunal emphasized adherence to legal precedents and proper verification of facts. Case-Laws Income Tax Wed, 14 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280536