The ITAT remanded the issue of discount deduction under Section...

The ITAT remanded the issue of discount deduction under Section 40(a)(ia) for verification of TDS payment compliance by the AO, affirming the CIT(A)'s direction. It held that domestic roaming and interconnect charges are not fees for technical services under Section 194J, thus no TDS deduction was required. The tribunal allowed remand for year-end provision disallowance for similar verification. No disallowance under Section 14A r.w.r. 8D was warranted due to absence of exempt income. On prepaid card distributor discounts, following High Court precedents, the assessee was not liable to deduct TDS under Section 194H. Employee stock option plan expenses were allowed under Section 37(1). Revenue share license fees were restored to AO for fresh decision as capital expenditure under Section 35ABB. Depreciation on 3G spectrum was allowed under Section 32, rejecting retrospective application of Section 35ABA. Write-back of creditors was held not taxable under Section 41(1). Director's commission as prior period expenses was allowed following settled law. Disallowance for short TDS deduction and lease charges was deleted or dismissed respectively.