https://www.taxtmi.com/caselaws?id=285738 The Court admitted the Appeals on the substantial question of law related to the provision for leave salary for assessment years 2004-05 and 2003-04. However, the Court rejected the challenges regarding the allocation of Head Office expenses to profits from export-oriented units and deductions under Sections 80IA and 80IB, as well as the claim of depreciation on 'goodwill.' The decision was based on previous rulings and lack of compelling arguments from the Revenue. The Respondents waived service, and the case was directed back to the Tribunal for further proceedings. en-us Tue, 09 Jan 2018 00:00:00 +0530 Fri, 24 Jan 2020 08:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285738 The Court admitted the Appeals on the substantial question of law related to the provision for leave salary for assessment years 2004-05 and 2003-04. However, the Court rejected the challenges regarding the allocation of Head Office expenses to profits from export-oriented units and deductions under Sections 80IA and 80IB, as well as the claim of depreciation on 'goodwill.' The decision was based on previous rulings and lack of compelling arguments from the Revenue. The Respondents waived service, and the case was directed back to the Tribunal for further proceedings. Case-Laws Income Tax Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285738