https://www.taxtmi.com/caselaws?id=282022 The Tribunal dismissed the assessee's appeal on disallowance u/s 14A of the Income-tax Act, 1961 due to non-prosecution. However, the Tribunal allowed the claim of loss on advances written off, upheld the revenue nature of repairs to the factory building, remitted the exclusion of certain receipts for deduction u/s 80HHC for fresh adjudication, deleted the addition on commission payment, allowed software expenses, deleted disallowance on late Provident Fund payment, allowed provision for warranty, CST liability, and stock written off. The matter of exclusion of foreign exchange gain and miscellaneous receipts was remitted for fresh adjudication. en-us Mon, 30 Jan 2012 00:00:00 +0530 Thu, 18 Jul 2019 12:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282022 The Tribunal dismissed the assessee's appeal on disallowance u/s 14A of the Income-tax Act, 1961 due to non-prosecution. However, the Tribunal allowed the claim of loss on advances written off, upheld the revenue nature of repairs to the factory building, remitted the exclusion of certain receipts for deduction u/s 80HHC for fresh adjudication, deleted the addition on commission payment, allowed software expenses, deleted disallowance on late Provident Fund payment, allowed provision for warranty, CST liability, and stock written off. The matter of exclusion of foreign exchange gain and miscellaneous receipts was remitted for fresh adjudication. Case-Laws Income Tax Mon, 30 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282022