https://www.taxtmi.com/caselaws?id=433223 The Tribunal dismissed the Revenue's appeal on various tax issues including disallowance under Section 14A, additional depreciation, classification of certain expenditures, prior period expenses, deduction under Section 80IA, and taxability of incentives under Foreign Trade Policy. However, the Tribunal allowed the Revenue's appeal regarding education cess, in line with the Supreme Court's decision and the retrospective amendment by the Finance Act, 2022. en-us Fri, 20 Jan 2023 00:00:00 +0530 Mon, 23 Jan 2023 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433223 The Tribunal dismissed the Revenue's appeal on various tax issues including disallowance under Section 14A, additional depreciation, classification of certain expenditures, prior period expenses, deduction under Section 80IA, and taxability of incentives under Foreign Trade Policy. However, the Tribunal allowed the Revenue's appeal regarding education cess, in line with the Supreme Court's decision and the retrospective amendment by the Finance Act, 2022. Case-Laws Income Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433223