https://www.taxtmi.com/caselaws?id=226164 The appeal was partly allowed, with specific directions for further examination by the AO on the AIR report discrepancies. The Tribunal dismissed the grounds related to depreciation on intangible assets and disallowance under section 14A, while allowing the ground related to disallowance under section 40(a)(ia). en-us Fri, 05 Apr 2013 00:00:00 +0530 Wed, 17 Apr 2013 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226164 The appeal was partly allowed, with specific directions for further examination by the AO on the AIR report discrepancies. The Tribunal dismissed the grounds related to depreciation on intangible assets and disallowance under section 14A, while allowing the ground related to disallowance under section 40(a)(ia). Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226164