https://www.taxtmi.com/caselaws?id=414581 The Tribunal partly allowed both the assessee and Revenue's appeals for statistical purposes. Decisions were consistent with precedents from previous years. Telecommunication charges were excluded from deduction u/s 10AA, technical services abroad were excluded from turnover, onsite/DTM services were included in turnover, common expenses were allocated to SEZ units, foreign exchange gain was taxed, and disallowance of tax deduction was subject to verification. Education cess deduction was remitted for verification, disallowance u/s 14A was upheld under section 115JB, and depreciation on goodwill was allowed with verifications. en-us Tue, 09 Nov 2021 00:00:00 +0530 Thu, 04 May 2023 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414581 The Tribunal partly allowed both the assessee and Revenue's appeals for statistical purposes. Decisions were consistent with precedents from previous years. Telecommunication charges were excluded from deduction u/s 10AA, technical services abroad were excluded from turnover, onsite/DTM services were included in turnover, common expenses were allocated to SEZ units, foreign exchange gain was taxed, and disallowance of tax deduction was subject to verification. Education cess deduction was remitted for verification, disallowance u/s 14A was upheld under section 115JB, and depreciation on goodwill was allowed with verifications. Case-Laws Income Tax Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414581