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    Income Tax

    Disallowance u/s 40(a)(i) - Payments made for technical know-how...

    Court Rules Depreciation Allowed on Capitalized Technical Know-How Payments Without TDS Deduction u/s 40(a)(i.

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    Income TaxJanuary 21, 2013Case LawsHC

    Disallowance u/s 40(a)(i) - Payments made for technical know-how which had been capitalized, no TDS has been deducted thereon - no reason to disallow depreciation on such capitalized amount - HC

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