https://www.taxtmi.com/caselaws?id=217534 The ITAT upheld the CIT(A)'s decisions in the case, ruling in favor of the assessee on all counts. It was determined that the assessee was not obligated to deduct TDS on discounts given to advertising consultants, data circuit rentals paid to BSNL were not subject to TDS, computer accessories and peripherals qualified for 60% depreciation, and there was insufficient evidence to support the disallowance of interest on borrowed funds for machinery that was not utilized. en-us Mon, 09 Jul 2012 00:00:00 +0530 Fri, 08 Apr 2016 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217534 The ITAT upheld the CIT(A)'s decisions in the case, ruling in favor of the assessee on all counts. It was determined that the assessee was not obligated to deduct TDS on discounts given to advertising consultants, data circuit rentals paid to BSNL were not subject to TDS, computer accessories and peripherals qualified for 60% depreciation, and there was insufficient evidence to support the disallowance of interest on borrowed funds for machinery that was not utilized. Case-Laws Income Tax Mon, 09 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217534