https://www.taxtmi.com/caselaws?id=307033 The Tribunal allowed the assessee's appeal, directing the AO to grant relief on the disallowance of Rs. 55,27,89,460 under section 40(a)(ia) of the Income Tax Act. Additionally, the AO was instructed to follow the Tribunal's decision on the treatment of deferred revenue for earlier years, ensuring appropriate adjustments and reliefs are provided. The order was pronounced on 30th March 2022. en-us Wed, 30 Mar 2022 00:00:00 +0530 Tue, 14 Mar 2023 21:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307033 The Tribunal allowed the assessee's appeal, directing the AO to grant relief on the disallowance of Rs. 55,27,89,460 under section 40(a)(ia) of the Income Tax Act. Additionally, the AO was instructed to follow the Tribunal's decision on the treatment of deferred revenue for earlier years, ensuring appropriate adjustments and reliefs are provided. The order was pronounced on 30th March 2022. Case-Laws Income Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307033