https://www.taxtmi.com/caselaws?id=442478 The Tribunal partly allowed the assessee's appeals regarding disallowance of royalty payment, amortization of facility management fee, and deletion of certain expenses, while dismissing the Revenue's challenges. The Tribunal directed the Assessing Officer to allow the royalty payment claim in the relevant assessment year and to verify the amortization eligibility of the facility management fee. The disallowance of additional depreciation and certain exploration and development expenses was upheld based on previous rulings. en-us Thu, 24 Aug 2023 00:00:00 +0530 Fri, 01 Sep 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442478 The Tribunal partly allowed the assessee's appeals regarding disallowance of royalty payment, amortization of facility management fee, and deletion of certain expenses, while dismissing the Revenue's challenges. The Tribunal directed the Assessing Officer to allow the royalty payment claim in the relevant assessment year and to verify the amortization eligibility of the facility management fee. The disallowance of additional depreciation and certain exploration and development expenses was upheld based on previous rulings. Case-Laws Income Tax Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442478