https://www.taxtmi.com/caselaws?id=384864 The appeal was partly allowed for statistical purposes, with various issues remitted back to the Assessing Officer (AO) for fresh adjudication. The Tribunal decided in favor of the assessee on certain matters, including the non-disallowance of Educational Cess and royalty payments to Associated Enterprises (AEs). Consistency with previous decisions was maintained regarding depreciation on capital expenditure and allowance of commission expenses. The Tribunal directed reexamination of issues such as sales to AEs and software development expenses, emphasizing the need for detailed verification. en-us Wed, 21 Aug 2019 00:00:00 +0530 Fri, 23 Aug 2019 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384864 The appeal was partly allowed for statistical purposes, with various issues remitted back to the Assessing Officer (AO) for fresh adjudication. The Tribunal decided in favor of the assessee on certain matters, including the non-disallowance of Educational Cess and royalty payments to Associated Enterprises (AEs). Consistency with previous decisions was maintained regarding depreciation on capital expenditure and allowance of commission expenses. The Tribunal directed reexamination of issues such as sales to AEs and software development expenses, emphasizing the need for detailed verification. Case-Laws Income Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384864