https://www.taxtmi.com/caselaws?id=435964 The Tribunal allowed the inclusion of interest income for deduction under Section 80-IAB, disallowed disallowance under Section 14A, recognized depreciation on leasehold land, accepted amortization expenses, supported addition of retention money, dismissed disallowance of interest income on delayed payments and income from scrap sales, gains on derivatives contracts, and losses from foreign currency swaps. The Tribunal upheld donations under Section 80-IAB and depreciation on office equipment. The assessee's appeal was partly allowed, and the Revenue's appeal was dismissed. en-us Wed, 29 Mar 2023 00:00:00 +0530 Fri, 31 Mar 2023 08:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435964 The Tribunal allowed the inclusion of interest income for deduction under Section 80-IAB, disallowed disallowance under Section 14A, recognized depreciation on leasehold land, accepted amortization expenses, supported addition of retention money, dismissed disallowance of interest income on delayed payments and income from scrap sales, gains on derivatives contracts, and losses from foreign currency swaps. The Tribunal upheld donations under Section 80-IAB and depreciation on office equipment. The assessee's appeal was partly allowed, and the Revenue's appeal was dismissed. Case-Laws Income Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435964