https://www.taxtmi.com/caselaws?id=434051 The Tribunal partially allowed the appeals of both the Assessee and the Revenue for AY 2014-15 and 2015-16. Various issues such as disallowance under section 14A, subscription charges, software expenses, brand building expenditure, commission payments, deductions under sections 10AA, 80JJAA, 32AC, 35(2AB), 80G, and payments to overseas subsidiaries and US authorities were remitted back to the AO for fresh consideration or verification based on relevant court decisions. The Tribunal upheld certain deductions while directing further examination on others, leading to a mixed outcome for both parties. en-us Tue, 31 Jan 2023 00:00:00 +0530 Wed, 15 Feb 2023 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434051 The Tribunal partially allowed the appeals of both the Assessee and the Revenue for AY 2014-15 and 2015-16. Various issues such as disallowance under section 14A, subscription charges, software expenses, brand building expenditure, commission payments, deductions under sections 10AA, 80JJAA, 32AC, 35(2AB), 80G, and payments to overseas subsidiaries and US authorities were remitted back to the AO for fresh consideration or verification based on relevant court decisions. The Tribunal upheld certain deductions while directing further examination on others, leading to a mixed outcome for both parties. Case-Laws Income Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434051