https://www.taxtmi.com/caselaws?id=400943 The Tribunal partly allowed the assessee's appeal, setting aside the additions made by the AO regarding PF and ESI contributions as well as proportionate expenditure attributed to non-taxable units. The Tribunal directed the AO to compute the deduction u/s 10A as per Supreme Court precedent. The appeal on sales promotion expenses was dismissed as not pressed. The Tribunal emphasized adherence to the Income Tax Act provisions and judicial interpretations for fair adjudication. en-us Wed, 18 Nov 2020 00:00:00 +0530 Thu, 26 Nov 2020 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400943 The Tribunal partly allowed the assessee's appeal, setting aside the additions made by the AO regarding PF and ESI contributions as well as proportionate expenditure attributed to non-taxable units. The Tribunal directed the AO to compute the deduction u/s 10A as per Supreme Court precedent. The appeal on sales promotion expenses was dismissed as not pressed. The Tribunal emphasized adherence to the Income Tax Act provisions and judicial interpretations for fair adjudication. Case-Laws Income Tax Wed, 18 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400943