https://www.taxtmi.com/caselaws?id=472480 Consistency with unreversed earlier decisions on identical facts and issues supports the same tax treatment in subsequent assessment years. This approach covers deletion of additions for unearned income; revenue deductibility of employee stock option expenditure; and non-sustainability of disallowances relating to overseas service-provider payments, networking and communication costs, legal and professional charges, and advertising, selling and marketing expenses. It also supports deletion of disallowance of the principal lease-rental component. Computer software falls within the computer block under New Appendix-1 from assessment year 2006-07, making it eligible for 40% depreciation rather than intangible-asset depreciation. en-us Thu, 17 Apr 2025 00:00:00 +0530 Wed, 14 Oct 2026 06:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472480 Consistency with unreversed earlier decisions on identical facts and issues supports the same tax treatment in subsequent assessment years. This approach covers deletion of additions for unearned income; revenue deductibility of employee stock option expenditure; and non-sustainability of disallowances relating to overseas service-provider payments, networking and communication costs, legal and professional charges, and advertising, selling and marketing expenses. It also supports deletion of disallowance of the principal lease-rental component. Computer software falls within the computer block under New Appendix-1 from assessment year 2006-07, making it eligible for 40% depreciation rather than intangible-asset depreciation. Case-Laws Income Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472480