https://www.taxtmi.com/caselaws?id=220601 The ITAT partly allowed the Department's appeal, upholding the disallowance of expenses under section 40(a)(ia) of the Income Tax Act, 1961, while remanding the treatment of technical books as short term capital loss back to the AO for further examination. en-us Fri, 14 Dec 2012 00:00:00 +0530 Fri, 01 Feb 2013 08:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220601 The ITAT partly allowed the Department's appeal, upholding the disallowance of expenses under section 40(a)(ia) of the Income Tax Act, 1961, while remanding the treatment of technical books as short term capital loss back to the AO for further examination. Case-Laws Income Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220601