https://www.taxtmi.com/caselaws?id=424599 The Tribunal partially allowed the appeal, directing the Assessing Officer to reexamine the disallowed depreciation for computer equipment and software development expenses. The Tribunal also allowed the deduction of education cess based on legal precedents, emphasizing the need for proper examination and documentation before disallowing expenses. en-us Thu, 06 Jan 2022 00:00:00 +0530 Tue, 05 Jul 2022 08:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424599 The Tribunal partially allowed the appeal, directing the Assessing Officer to reexamine the disallowed depreciation for computer equipment and software development expenses. The Tribunal also allowed the deduction of education cess based on legal precedents, emphasizing the need for proper examination and documentation before disallowing expenses. Case-Laws Income Tax Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424599