https://www.taxtmi.com/caselaws?id=304394 The Tribunal partly allowed the appeals of the assessee and the Revenue for statistical purposes. The Tribunal directed fresh consideration by the Assessing Officer on specific issues such as disallowance of provision for contractual obligations, provision for warranty, and addition of retention money. The Tribunal upheld the allowance of depreciation on technical know-how. Compliance with legal standards and principles from previous judgments was emphasized. en-us Thu, 07 Dec 2017 00:00:00 +0530 Sat, 24 Sep 2022 08:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304394 The Tribunal partly allowed the appeals of the assessee and the Revenue for statistical purposes. The Tribunal directed fresh consideration by the Assessing Officer on specific issues such as disallowance of provision for contractual obligations, provision for warranty, and addition of retention money. The Tribunal upheld the allowance of depreciation on technical know-how. Compliance with legal standards and principles from previous judgments was emphasized. Case-Laws Income Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304394