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2013 (4) TMI 380 - ITAT MUMBAIDepreciation claim for on intangible assets acquired in earlier year - Held that:- Decided against assessee as relying on assessee's own case for the A.Y.2000-01 Disallowance u/s 14A - Held that:- AO is directed to calculate disallowance u/s. 14A as directed by the CIT(A), considering decision of in the case of Godrej & Boyce Mfg. Co. Ltd. Vs. DCIT (2010 (8) TMI 77 - BOMBAY HIGH COURT) Disallowance u/s 40(a)(ia) - TDS not made on Courier charges, Transport expenses, Audit Fees, Labour charges - Held that:- Sec.40(a)(ia) were not applicable to year end payments - in favour of assessee.
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