https://www.taxtmi.com/caselaws?id=310293 The tribunal remanded all three issues for re-examination by the Assessing Officer. On the disallowance of bad debts, the tribunal allowed the appellant another opportunity to provide necessary details for reconsideration. Regarding the disallowance of export promotion expenses, the tribunal instructed a fresh examination based on additional details and past ITAT orders. For the addition of computer software expenses, the tribunal directed reevaluation to determine if the expenditure should be classified as revenue or capital, considering relevant judgments. The appeal was allowed for statistical purposes, emphasizing fair opportunity and detailed examination. en-us Fri, 12 Jun 2015 00:00:00 +0530 Wed, 18 Oct 2023 05:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310293 The tribunal remanded all three issues for re-examination by the Assessing Officer. On the disallowance of bad debts, the tribunal allowed the appellant another opportunity to provide necessary details for reconsideration. Regarding the disallowance of export promotion expenses, the tribunal instructed a fresh examination based on additional details and past ITAT orders. For the addition of computer software expenses, the tribunal directed reevaluation to determine if the expenditure should be classified as revenue or capital, considering relevant judgments. The appeal was allowed for statistical purposes, emphasizing fair opportunity and detailed examination. Case-Laws Income Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310293