https://www.taxtmi.com/caselaws?id=239134 The ITAT partially allowed the appeal, overturning the disallowance of both the interest amount under section 40(a)(ia) and the brokerage expenditure. It emphasized compliance with TDS requirements and the crystallization of liabilities based on sales in determining allowable deductions. en-us Mon, 02 Sep 2013 00:00:00 +0530 Thu, 07 Nov 2013 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239134 The ITAT partially allowed the appeal, overturning the disallowance of both the interest amount under section 40(a)(ia) and the brokerage expenditure. It emphasized compliance with TDS requirements and the crystallization of liabilities based on sales in determining allowable deductions. Case-Laws Income Tax Mon, 02 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239134