https://www.taxtmi.com/caselaws?id=246810 The Tribunal upheld the deletion of an addition based on a variance between income in TDS certificates and income offered for taxation, emphasizing that without specific discrepancies, TDS credit should not be denied. The Tribunal remitted the issue of non-inclusion of Excise Duty in closing stock for reconsideration. It upheld the deletion of excess depreciation claim on scanners and CD-writers and confirmed disallowance under section 14A with Rule 8D for interest disallowance. The Tribunal partly allowed both the assessee's and Revenue's appeals, addressing various issues in the assessment for the year 2009-10. en-us Wed, 26 Mar 2014 00:00:00 +0530 Wed, 23 Apr 2014 10:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246810 The Tribunal upheld the deletion of an addition based on a variance between income in TDS certificates and income offered for taxation, emphasizing that without specific discrepancies, TDS credit should not be denied. The Tribunal remitted the issue of non-inclusion of Excise Duty in closing stock for reconsideration. It upheld the deletion of excess depreciation claim on scanners and CD-writers and confirmed disallowance under section 14A with Rule 8D for interest disallowance. The Tribunal partly allowed both the assessee's and Revenue's appeals, addressing various issues in the assessment for the year 2009-10. Case-Laws Income Tax Wed, 26 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246810