https://www.taxtmi.com/caselaws?id=461780 ITAT Bangalore ruled on multiple tax issues for an assessee. The tribunal remanded section 10A deduction computation following SC precedent in HCL Technologies case. For section 80JJAA deduction, the tribunal allowed claims for employees working 300+ days in subsequent years despite first-year disallowance, directing AO to verify details. Section 14A disallowance was restricted to assessee's suo-moto computation. Foreign tax credit claim was remanded for verification with proper documentation. Education cess deduction was allowed following Bombay HC precedent in Sesa Goa case, directing fresh consideration by AO. en-us Wed, 02 Feb 2022 00:00:00 +0530 Mon, 28 Apr 2025 19:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461780 ITAT Bangalore ruled on multiple tax issues for an assessee. The tribunal remanded section 10A deduction computation following SC precedent in HCL Technologies case. For section 80JJAA deduction, the tribunal allowed claims for employees working 300+ days in subsequent years despite first-year disallowance, directing AO to verify details. Section 14A disallowance was restricted to assessee's suo-moto computation. Foreign tax credit claim was remanded for verification with proper documentation. Education cess deduction was allowed following Bombay HC precedent in Sesa Goa case, directing fresh consideration by AO. Case-Laws Income Tax Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461780