https://www.taxtmi.com/caselaws?id=414807 The High Court remanded the case back to the Tribunal for reconsideration of the disallowance of estimated expenses. The Court ruled in favor of the appellant regarding the treatment of software expenses, arrears of wages, and ex-gratia payments. The decision to disallow payment to the Registrar of Companies was upheld. The issue concerning the validity of reassessment under Section 147 was left unresolved as the appellant withdrew the appeal. en-us Tue, 07 Sep 2021 00:00:00 +0530 Wed, 17 Nov 2021 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414807 The High Court remanded the case back to the Tribunal for reconsideration of the disallowance of estimated expenses. The Court ruled in favor of the appellant regarding the treatment of software expenses, arrears of wages, and ex-gratia payments. The decision to disallow payment to the Registrar of Companies was upheld. The issue concerning the validity of reassessment under Section 147 was left unresolved as the appellant withdrew the appeal. Case-Laws Income Tax Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414807