https://www.taxtmi.com/caselaws?id=399428 The Tribunal partly allowed the appeals, favoring the assessee on the disallowance of special adhesive stamps expenses and provision for warranty. The issue of depreciation on customer contracts was remitted for re-examination, emphasizing the need to consider tangible assets in the slump sale agreement. The disallowance of rent was dismissed as not pressed, and the penalty proceedings under section 271(1)(c) were not specifically addressed. en-us Wed, 16 Sep 2020 00:00:00 +0530 Sat, 10 Oct 2020 15:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399428 The Tribunal partly allowed the appeals, favoring the assessee on the disallowance of special adhesive stamps expenses and provision for warranty. The issue of depreciation on customer contracts was remitted for re-examination, emphasizing the need to consider tangible assets in the slump sale agreement. The disallowance of rent was dismissed as not pressed, and the penalty proceedings under section 271(1)(c) were not specifically addressed. Case-Laws Income Tax Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399428