https://www.taxtmi.com/caselaws?id=437769 The Tribunal allowed the assessee's claim for deduction under section 80IA and "Other Incomes," disallowing depreciation on Asset Restoration Cost. Disallowances under sections 14A, interest on loans to subsidiaries, interest on CWIP, and expenses for raising loans were deleted. The disallowance of roaming charges was also deleted. The Tribunal directed the reduction of provision for doubtful debts in computing book profits and ordered re-examination of transfer pricing adjustments and TDS credit. The appeal was partly allowed, with some issues restored for re-examination and others decided in favor of the assessee. en-us Mon, 08 May 2023 00:00:00 +0530 Sat, 13 May 2023 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437769 The Tribunal allowed the assessee's claim for deduction under section 80IA and "Other Incomes," disallowing depreciation on Asset Restoration Cost. Disallowances under sections 14A, interest on loans to subsidiaries, interest on CWIP, and expenses for raising loans were deleted. The disallowance of roaming charges was also deleted. The Tribunal directed the reduction of provision for doubtful debts in computing book profits and ordered re-examination of transfer pricing adjustments and TDS credit. The appeal was partly allowed, with some issues restored for re-examination and others decided in favor of the assessee. Case-Laws Income Tax Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437769