https://www.taxtmi.com/caselaws?id=57530 The ITAT partially allowed the appeal, upholding the assessee's method for computing engineering fees, allowing the full deduction under section 80-O without attributing Indian expenses, and differentiating between capital and revenue expenses based on the nature of the work. The unexplained credit issue was resolved in favor of the assessee, and the grounds for interest under section 234B were dismissed as they pertained to consequential reliefs. en-us Thu, 02 Jan 1997 00:00:00 +0530 Fri, 10 Dec 2010 16:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57530 The ITAT partially allowed the appeal, upholding the assessee's method for computing engineering fees, allowing the full deduction under section 80-O without attributing Indian expenses, and differentiating between capital and revenue expenses based on the nature of the work. The unexplained credit issue was resolved in favor of the assessee, and the grounds for interest under section 234B were dismissed as they pertained to consequential reliefs. Case-Laws Income Tax Thu, 02 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57530