https://www.taxtmi.com/caselaws?id=216527 The Tribunal allowed the assessee's appeal on the disallowance of service charges and deputation charges. However, the issue of disallowance under section 40(a)(ia) for non-deduction of TDS on software purchases was remanded for re-examination. The disallowance under section 14A for expenses related to exempt income was upheld. Overall, the appeal was partly allowed, with the Tribunal directing further review on one issue while upholding the disallowance on another. en-us Fri, 07 Sep 2012 00:00:00 +0530 Thu, 07 Apr 2016 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216527 The Tribunal allowed the assessee's appeal on the disallowance of service charges and deputation charges. However, the issue of disallowance under section 40(a)(ia) for non-deduction of TDS on software purchases was remanded for re-examination. The disallowance under section 14A for expenses related to exempt income was upheld. Overall, the appeal was partly allowed, with the Tribunal directing further review on one issue while upholding the disallowance on another. Case-Laws Income Tax Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216527