https://www.taxtmi.com/caselaws?id=432905 The Tribunal partly allowed the appeals or dismissed them based on detailed analysis of each issue. The decisions were consistent with legal principles and precedents, with directions for further examination where required. Key outcomes included restoration of issues to the Assessing Officer for substantiation, clarification on royalty payments under DTAA, treatment of software expenditure as capital, verification of repair and maintenance expenses, examination of depreciation on leased aircraft, allowance of FCCB issue expenses in the year incurred, and disallowance of interest on delayed TDS remittance. en-us Wed, 28 Dec 2022 00:00:00 +0530 Fri, 03 Mar 2023 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432905 The Tribunal partly allowed the appeals or dismissed them based on detailed analysis of each issue. The decisions were consistent with legal principles and precedents, with directions for further examination where required. Key outcomes included restoration of issues to the Assessing Officer for substantiation, clarification on royalty payments under DTAA, treatment of software expenditure as capital, verification of repair and maintenance expenses, examination of depreciation on leased aircraft, allowance of FCCB issue expenses in the year incurred, and disallowance of interest on delayed TDS remittance. Case-Laws Income Tax Wed, 28 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432905