https://www.taxtmi.com/caselaws?id=407309 The Tribunal partly allowed the appeals by both the assessee and the revenue, providing specific directions for reworking deductions and computations based on judicial precedents and the case's factual matrix. The Tribunal upheld various decisions made by the CIT(A) and directed the AO to adjust deductions under different sections, such as Sections 10A, 80HHE, and 36(1)(iii), while dismissing certain grounds as 'not pressed' or 'infructuous'. The case outcome involved a nuanced analysis of overseas taxes, foreign dividend and interest income, software expenditure, and interest expenditure, with the Tribunal's decisions largely aligning with previous judicial rulings. en-us Wed, 05 May 2021 00:00:00 +0530 Wed, 05 May 2021 21:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407309 The Tribunal partly allowed the appeals by both the assessee and the revenue, providing specific directions for reworking deductions and computations based on judicial precedents and the case's factual matrix. The Tribunal upheld various decisions made by the CIT(A) and directed the AO to adjust deductions under different sections, such as Sections 10A, 80HHE, and 36(1)(iii), while dismissing certain grounds as 'not pressed' or 'infructuous'. The case outcome involved a nuanced analysis of overseas taxes, foreign dividend and interest income, software expenditure, and interest expenditure, with the Tribunal's decisions largely aligning with previous judicial rulings. Case-Laws Income Tax Wed, 05 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407309