https://www.taxtmi.com/caselaws?id=237851 The High Court upheld the decisions of the lower authorities regarding the disallowance of commission expenses, claim of depreciation on intangible assets (software), and addition made under section 68 of the Income Tax Act for the assessment year 2005-06. The Court found no substantial question of law or illegality warranting interference, emphasizing factual evidence, proper maintenance of accounts, compliance with legal requirements, and applicability of relevant legal principles. Consequently, the disallowance of commission expenses, claim of depreciation on intangible assets, and addition under section 68 were deemed justified, and the appeal was dismissed. en-us Mon, 28 Jan 2013 00:00:00 +0530 Tue, 08 Oct 2013 21:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237851 The High Court upheld the decisions of the lower authorities regarding the disallowance of commission expenses, claim of depreciation on intangible assets (software), and addition made under section 68 of the Income Tax Act for the assessment year 2005-06. The Court found no substantial question of law or illegality warranting interference, emphasizing factual evidence, proper maintenance of accounts, compliance with legal requirements, and applicability of relevant legal principles. Consequently, the disallowance of commission expenses, claim of depreciation on intangible assets, and addition under section 68 were deemed justified, and the appeal was dismissed. Case-Laws Income Tax Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237851