https://www.taxtmi.com/caselaws?id=382847 The Court upheld the Tribunal's decision to deny the deduction claimed under Section 80IA for various charges, disallow expenses for software purchases, and disallow brokerage/commission. The appellant failed to establish the income was derived from the industrial undertaking and necessity of expenses, resulting in dismissal of the appeal. The Court found no substantial question of law and upheld the Tribunal's findings on all issues. en-us Mon, 24 Jun 2019 00:00:00 +0530 Thu, 11 Jul 2019 07:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382847 The Court upheld the Tribunal's decision to deny the deduction claimed under Section 80IA for various charges, disallow expenses for software purchases, and disallow brokerage/commission. The appellant failed to establish the income was derived from the industrial undertaking and necessity of expenses, resulting in dismissal of the appeal. The Court found no substantial question of law and upheld the Tribunal's findings on all issues. Case-Laws Income Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382847