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2020 (12) TMI 738 - HC - Income TaxDepreciation on computers disallowed u/s 40(a)(ia) - TDS u/s 195 - depreciation claimed u/s 32 on an capitalized expenditure on imported software which was purchased by paying without deducting TDS - HELD THAT:- We have considered the rival submissions made on both the sides and have perused the record. The tribunal has not taken into account the decision rendered by M/S WIPRO LTD. [2015 (10) TMI 826 - KARNATAKA HIGH COURT] and without assigning any reasons has placed reliance on decision of the coordinate bench. Therefore, in peculiar facts of the case, the impugned order passed by the tribunal is quashed and the matter is remitted to tribunal for decision afresh and in accordance with law in the light of rival contentions made by the parties. Therefore, it is not necessary for us to answer the substantial question of law.
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