https://www.taxtmi.com/caselaws?id=384180 The Tribunal partly allowed both the assessee's and Revenue's appeals for statistical purposes. Various issues were remitted back to the Assessing Officer for fresh verification and decision in line with the Tribunal's directions and precedents from previous assessment years. Notably, the Tribunal upheld the assessee's appeal concerning disallowance under Section 35DD, software development expenses treatment, and expenditure on premises. Additionally, the Tribunal directed further examination on deduction towards provision for warranty, disallowance of miscellaneous expenses, commission income inclusion under Section 80HHC, deduction for VRS under Section 35DDA, stamp duty as amalgamation expenses, payment of commission, and transfer pricing adjustment on royalty payments to Associated Enterprises. en-us Mon, 22 Jul 2019 00:00:00 +0530 Thu, 08 Aug 2019 07:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384180 The Tribunal partly allowed both the assessee's and Revenue's appeals for statistical purposes. Various issues were remitted back to the Assessing Officer for fresh verification and decision in line with the Tribunal's directions and precedents from previous assessment years. Notably, the Tribunal upheld the assessee's appeal concerning disallowance under Section 35DD, software development expenses treatment, and expenditure on premises. Additionally, the Tribunal directed further examination on deduction towards provision for warranty, disallowance of miscellaneous expenses, commission income inclusion under Section 80HHC, deduction for VRS under Section 35DDA, stamp duty as amalgamation expenses, payment of commission, and transfer pricing adjustment on royalty payments to Associated Enterprises. Case-Laws Income Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384180