https://www.taxtmi.com/caselaws?id=243270 The Tribunal partly allowed the assessee's appeals for statistical purposes, dismissing the revenue's appeal. It directed the AO to verify specific issues in accordance with the law and precedents. The disallowance of TDS credit and car maintenance expenses and depreciation was dismissed as not pressed. The Tribunal upheld the assessee's claim for depreciation on books and periodicals, directing the AO to verify the computation of Written Down Value. Regarding payments made to advocates, the Tribunal set aside the issue for re-examination based on a precedent. The disallowance of telephone charges and motor car depreciation was confirmed, while the treatment of advances received from clients as income was rejected, with the entire addition deleted. en-us Mon, 27 Jan 2014 00:00:00 +0530 Wed, 29 Jan 2014 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243270 The Tribunal partly allowed the assessee's appeals for statistical purposes, dismissing the revenue's appeal. It directed the AO to verify specific issues in accordance with the law and precedents. The disallowance of TDS credit and car maintenance expenses and depreciation was dismissed as not pressed. The Tribunal upheld the assessee's claim for depreciation on books and periodicals, directing the AO to verify the computation of Written Down Value. Regarding payments made to advocates, the Tribunal set aside the issue for re-examination based on a precedent. The disallowance of telephone charges and motor car depreciation was confirmed, while the treatment of advances received from clients as income was rejected, with the entire addition deleted. Case-Laws Income Tax Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243270