https://www.taxtmi.com/caselaws?id=396426 The ITAT dismissed the department's appeal in a tax case involving various disallowances. The disallowance of provision for interest payable to Prasar Bharti was upheld based on findings from a previous assessment year. Similarly, the disallowance of software expenses and consumption debtors was dismissed, with the ITAT referencing past decisions in the assessee's case. The outcome regarding the disallowance of leave encashment was not specified in the judgment. The importance of consistency in decisions and reliance on past rulings for current appeals was emphasized in the judgment. en-us Tue, 09 Jun 2020 00:00:00 +0530 Sat, 04 Jul 2020 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396426 The ITAT dismissed the department's appeal in a tax case involving various disallowances. The disallowance of provision for interest payable to Prasar Bharti was upheld based on findings from a previous assessment year. Similarly, the disallowance of software expenses and consumption debtors was dismissed, with the ITAT referencing past decisions in the assessee's case. The outcome regarding the disallowance of leave encashment was not specified in the judgment. The importance of consistency in decisions and reliance on past rulings for current appeals was emphasized in the judgment. Case-Laws Income Tax Tue, 09 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396426