https://www.taxtmi.com/caselaws?id=294866 The Tribunal partly allowed the appeal for statistical purposes, remanding several issues back to the DRP for fresh consideration and detailed findings. It directed the DRP to provide reasoned decisions on each remanded issue, ensuring legal compliance and addressing the Assessee's submissions comprehensively. The Tribunal upheld the Assessee's claim on royalty payments as revenue expenditure and allowed a higher depreciation rate of 60% on UPS, treating it as computer peripherals. en-us Thu, 09 Aug 2018 00:00:00 +0530 Thu, 14 Nov 2024 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294866 The Tribunal partly allowed the appeal for statistical purposes, remanding several issues back to the DRP for fresh consideration and detailed findings. It directed the DRP to provide reasoned decisions on each remanded issue, ensuring legal compliance and addressing the Assessee's submissions comprehensively. The Tribunal upheld the Assessee's claim on royalty payments as revenue expenditure and allowed a higher depreciation rate of 60% on UPS, treating it as computer peripherals. Case-Laws Income Tax Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294866