https://www.taxtmi.com/caselaws?id=295244 The Revenue's appeal was dismissed, and the assessee's appeal was allowed. The Tribunal upheld the deletion of disallowance of excess commission payment based on previous decisions, verified the appeal memo signed by the Executive Director, deleted the disallowance under Section 14A, treated software upgradation expenditure as revenue, deleted interest disallowance related to capital work-in-progress, treated building repair expenditure as revenue, and deleted estimated disallowance of power and fuel expenses. The AO was directed to make necessary adjustments in line with the Tribunal's findings. en-us Wed, 03 Sep 2014 00:00:00 +0530 Wed, 26 May 2021 08:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295244 The Revenue's appeal was dismissed, and the assessee's appeal was allowed. The Tribunal upheld the deletion of disallowance of excess commission payment based on previous decisions, verified the appeal memo signed by the Executive Director, deleted the disallowance under Section 14A, treated software upgradation expenditure as revenue, deleted interest disallowance related to capital work-in-progress, treated building repair expenditure as revenue, and deleted estimated disallowance of power and fuel expenses. The AO was directed to make necessary adjustments in line with the Tribunal's findings. Case-Laws Income Tax Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295244