https://www.taxtmi.com/caselaws?id=284343 The Tribunal partly allowed both appeals for statistical purposes, remanding several issues to the Assessing Officer for re-examination in line with relevant judicial precedents and procedural compliance. The disallowance under section 14A was reduced to Rs. 31,69,778/- from Rs. 99,56,933/-, the disallowance of service tax under section 43B was deleted, disallowance of payment of software charges was overturned, and the computation of book profit under section 115JB was subject to further review to align with the decision on disallowance under section 14A. en-us Wed, 31 Oct 2012 00:00:00 +0530 Wed, 13 Nov 2019 10:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284343 The Tribunal partly allowed both appeals for statistical purposes, remanding several issues to the Assessing Officer for re-examination in line with relevant judicial precedents and procedural compliance. The disallowance under section 14A was reduced to Rs. 31,69,778/- from Rs. 99,56,933/-, the disallowance of service tax under section 43B was deleted, disallowance of payment of software charges was overturned, and the computation of book profit under section 115JB was subject to further review to align with the decision on disallowance under section 14A. Case-Laws Income Tax Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284343