https://www.taxtmi.com/caselaws?id=297635 The appeal challenging the validity of the order under the Income-tax Act was dismissed by the Tribunal due to non-compliance with section 144C. The claim of Education Cess and depreciation on premises expenditure were allowed based on precedents. Transfer pricing additions for Royalty and Indenting Commission were deleted following favorable precedents. Capitalization of software expenses was accepted, while capitalization of premises expenditure was upheld. Disallowance of Miscellaneous expenses and Commission addition were partly allowed, aligning with past decisions. en-us Tue, 27 Aug 2019 00:00:00 +0530 Wed, 15 Sep 2021 08:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297635 The appeal challenging the validity of the order under the Income-tax Act was dismissed by the Tribunal due to non-compliance with section 144C. The claim of Education Cess and depreciation on premises expenditure were allowed based on precedents. Transfer pricing additions for Royalty and Indenting Commission were deleted following favorable precedents. Capitalization of software expenses was accepted, while capitalization of premises expenditure was upheld. Disallowance of Miscellaneous expenses and Commission addition were partly allowed, aligning with past decisions. Case-Laws Income Tax Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297635