https://www.taxtmi.com/caselaws?id=255311 The ITAT partially allowed the assessee's appeals for AY 2005-06 and AY 2006-07. It directed the AO to allow depreciation at 60% on computer accessories, following precedents. The disallowance under Section 40(a)(ia) for non-deduction of tax at source was rejected for amounts already paid. The disallowance of expenditure not pertaining to the relevant year was deleted based on prior rulings treating similar claims as bad debts. The ITAT's consistent reasoning and reliance on precedents provided relief to the assessee on these issues. en-us Wed, 07 Jan 2015 00:00:00 +0530 Mon, 18 May 2015 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255311 The ITAT partially allowed the assessee's appeals for AY 2005-06 and AY 2006-07. It directed the AO to allow depreciation at 60% on computer accessories, following precedents. The disallowance under Section 40(a)(ia) for non-deduction of tax at source was rejected for amounts already paid. The disallowance of expenditure not pertaining to the relevant year was deleted based on prior rulings treating similar claims as bad debts. The ITAT's consistent reasoning and reliance on precedents provided relief to the assessee on these issues. Case-Laws Income Tax Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255311