https://www.taxtmi.com/caselaws?id=425307 The Tribunal allowed the appeal of the assessee on all grounds, directing the deletion of additions and disallowances made by the AO and upheld by the CIT(A). The judgment emphasized the correct interpretation of section 56(2)(viib) exclusions, the nature of software-related expenses, and the justification of business-related expenses. en-us Mon, 18 Jul 2022 00:00:00 +0530 Tue, 19 Jul 2022 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425307 The Tribunal allowed the appeal of the assessee on all grounds, directing the deletion of additions and disallowances made by the AO and upheld by the CIT(A). The judgment emphasized the correct interpretation of section 56(2)(viib) exclusions, the nature of software-related expenses, and the justification of business-related expenses. Case-Laws Income Tax Mon, 18 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425307