https://www.taxtmi.com/caselaws?id=309952 The Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal. The Tribunal allowed deduction under section 10A for interest income, deleted disallowance under section 14A, upheld exemption on training income under section 10A, excluded losses of units eligible for exemption under section 10A, included telecommunication expenses in export turnover, deleted adjustment for customization fees, interest receivable, and interest charged on loans to overseas subsidiaries. The Tribunal's decisions were based on legal precedents and principles, providing detailed justifications for each issue. en-us Mon, 16 Jan 2023 00:00:00 +0530 Wed, 27 Sep 2023 21:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309952 The Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal. The Tribunal allowed deduction under section 10A for interest income, deleted disallowance under section 14A, upheld exemption on training income under section 10A, excluded losses of units eligible for exemption under section 10A, included telecommunication expenses in export turnover, deleted adjustment for customization fees, interest receivable, and interest charged on loans to overseas subsidiaries. The Tribunal's decisions were based on legal precedents and principles, providing detailed justifications for each issue. Case-Laws Income Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309952