https://www.taxtmi.com/caselaws?id=256394 The Tribunal dismissed all three appeals by the Revenue. It upheld the CIT (A)'s decision to allow depreciation at 60% on UPS as part of computers. Additionally, it supported the CIT (A)'s rulings on the disallowance of payments for communication expenses and sales affairs expenditure outside India, emphasizing they were not taxable income but recoveries of actual expenses. The Tribunal referenced relevant case law and the Supreme Court's decision to support its findings, ultimately confirming the deletion of the disallowances. en-us Tue, 02 Sep 2014 00:00:00 +0530 Fri, 30 Jan 2015 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256394 The Tribunal dismissed all three appeals by the Revenue. It upheld the CIT (A)'s decision to allow depreciation at 60% on UPS as part of computers. Additionally, it supported the CIT (A)'s rulings on the disallowance of payments for communication expenses and sales affairs expenditure outside India, emphasizing they were not taxable income but recoveries of actual expenses. The Tribunal referenced relevant case law and the Supreme Court's decision to support its findings, ultimately confirming the deletion of the disallowances. Case-Laws Income Tax Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256394