https://www.taxtmi.com/caselaws?id=306614 The Tribunal allowed the deduction claimed by the assessee for SEZ units, upheld the interest rate for foreign subsidiaries, remanded the issue of disallowance under section 14A, allowed the appeal regarding subscription charges, remanded the issue of software expenses, brand building expenditure was allowed, remanded the commission paid to non-resident agents issue, directed verification for late realization of export turnover, allowed rental income inclusion for SEZ units, deleted disallowance under section 115JB, remanded the income enhancement issue, held the state taxes deduction issue academic, directed verification for foreign tax credit claim, and dismissed the deduction for education cess and higher secondary cess. en-us Wed, 30 Nov 2022 00:00:00 +0530 Tue, 14 Feb 2023 08:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306614 The Tribunal allowed the deduction claimed by the assessee for SEZ units, upheld the interest rate for foreign subsidiaries, remanded the issue of disallowance under section 14A, allowed the appeal regarding subscription charges, remanded the issue of software expenses, brand building expenditure was allowed, remanded the commission paid to non-resident agents issue, directed verification for late realization of export turnover, allowed rental income inclusion for SEZ units, deleted disallowance under section 115JB, remanded the income enhancement issue, held the state taxes deduction issue academic, directed verification for foreign tax credit claim, and dismissed the deduction for education cess and higher secondary cess. Case-Laws Income Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306614