https://www.taxtmi.com/caselaws?id=155024 The Tribunal partially allowed both the assessee's and the Revenue's appeals. It upheld the disallowance of depreciation on the BSE membership card post-demutualisation, remanded the Section 14A disallowance for reassessment, dismissed the protective addition on the BSE card to prevent double deduction, and confirmed the disallowance of transaction charges under Section 194J as fees for technical services. en-us Wed, 23 Nov 2011 00:00:00 +0530 Thu, 07 Sep 2017 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155024 The Tribunal partially allowed both the assessee's and the Revenue's appeals. It upheld the disallowance of depreciation on the BSE membership card post-demutualisation, remanded the Section 14A disallowance for reassessment, dismissed the protective addition on the BSE card to prevent double deduction, and confirmed the disallowance of transaction charges under Section 194J as fees for technical services. Case-Laws Income Tax Wed, 23 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155024