https://www.taxtmi.com/caselaws?id=297603 The Tribunal partly allowed the assessee's appeal and dismissed the Revenue's appeal regarding the exclusion of expenses from export turnover, disallowance under section 14A, and capitalization of software expenses in the judgment delivered on March 3, 2014, at Chennai. The Tribunal upheld the exclusion of telecommunication expenses from both export and total turnover, made a lump sum disallowance for expenses under section 14A, and affirmed the capitalization of software expenses based on enduring value. en-us Mon, 03 Mar 2014 00:00:00 +0530 Tue, 14 Sep 2021 08:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297603 The Tribunal partly allowed the assessee's appeal and dismissed the Revenue's appeal regarding the exclusion of expenses from export turnover, disallowance under section 14A, and capitalization of software expenses in the judgment delivered on March 3, 2014, at Chennai. The Tribunal upheld the exclusion of telecommunication expenses from both export and total turnover, made a lump sum disallowance for expenses under section 14A, and affirmed the capitalization of software expenses based on enduring value. Case-Laws Income Tax Mon, 03 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297603