https://www.taxtmi.com/caselaws?id=221452 The ITAT partly allowed the Revenue's appeal, sending back the stock loss issue for fresh adjudication due to inadequately examined evidence by the authorities. However, the disallowances under section 40(a)(ia) for TDS deduction and the treatment of electricity charges as revenue expenditure were upheld, with the ITAT supporting the CIT(A)'s decisions in these regards. en-us Fri, 28 Sep 2012 00:00:00 +0530 Tue, 12 Mar 2013 05:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221452 The ITAT partly allowed the Revenue's appeal, sending back the stock loss issue for fresh adjudication due to inadequately examined evidence by the authorities. However, the disallowances under section 40(a)(ia) for TDS deduction and the treatment of electricity charges as revenue expenditure were upheld, with the ITAT supporting the CIT(A)'s decisions in these regards. Case-Laws Income Tax Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221452