https://www.taxtmi.com/caselaws?id=425662 The Tribunal upheld deductions under section 10 AA for interest income, considered as business income related to software exports. Disallowance of employee contributions to the Employees State Insurance Scheme was overturned due to timely deposits. The Tribunal aligned decisions with relevant legal precedents and High Court rulings, dismissing the assessing officer's appeals and supporting the taxpayer's positions on all issues raised. en-us Tue, 26 Jul 2022 00:00:00 +0530 Wed, 27 Jul 2022 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425662 The Tribunal upheld deductions under section 10 AA for interest income, considered as business income related to software exports. Disallowance of employee contributions to the Employees State Insurance Scheme was overturned due to timely deposits. The Tribunal aligned decisions with relevant legal precedents and High Court rulings, dismissing the assessing officer's appeals and supporting the taxpayer's positions on all issues raised. Case-Laws Income Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425662