https://www.taxtmi.com/caselaws?id=242025 The Tribunal partly allowed the assessee's appeal and dismissed the revenue's appeal. The Assessing Officer's disallowance under S.40a(ia) for non-deduction of TDS on television program costs was upheld, but the matter was sent back for reconsideration due to a pending High Court decision. Prior period expenses disallowance was partially allowed, and the computation of book profit issue became moot. Disallowance of commission payments was upheld, while the depreciation rate for computer accessories was decided in favor of the assessee at 60%. The Tribunal's order was pronounced on 10/5/2013. en-us Fri, 10 May 2013 00:00:00 +0530 Mon, 06 Jan 2014 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242025 The Tribunal partly allowed the assessee's appeal and dismissed the revenue's appeal. The Assessing Officer's disallowance under S.40a(ia) for non-deduction of TDS on television program costs was upheld, but the matter was sent back for reconsideration due to a pending High Court decision. Prior period expenses disallowance was partially allowed, and the computation of book profit issue became moot. Disallowance of commission payments was upheld, while the depreciation rate for computer accessories was decided in favor of the assessee at 60%. The Tribunal's order was pronounced on 10/5/2013. Case-Laws Income Tax Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242025