https://www.taxtmi.com/caselaws?id=306044 The Tribunal partly allowed both the assessee's and the revenue's appeals for Assessment Year 2005-06. Several issues were remanded to the Assessing Officer for further verification and adjudication, including the disallowance of subscription charges to a US entity, treatment of software expenses, disallowance of software expenses paid to overseas entities, provision for software expenses, brand building expenses classification, disallowance under Section 14A, foreign tax credit, interest charges, state taxes credit, provision for warranty, depreciation on software expenses, foreign currency expenses reduction, rental income inclusion, and communication expenses under Section 10A. en-us Fri, 10 Nov 2017 00:00:00 +0530 Sat, 07 Jan 2023 08:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306044 The Tribunal partly allowed both the assessee's and the revenue's appeals for Assessment Year 2005-06. Several issues were remanded to the Assessing Officer for further verification and adjudication, including the disallowance of subscription charges to a US entity, treatment of software expenses, disallowance of software expenses paid to overseas entities, provision for software expenses, brand building expenses classification, disallowance under Section 14A, foreign tax credit, interest charges, state taxes credit, provision for warranty, depreciation on software expenses, foreign currency expenses reduction, rental income inclusion, and communication expenses under Section 10A. Case-Laws Income Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306044