https://www.taxtmi.com/highlights?id=24509 Once the assessee has capitalized the payment in question though the assessee has not deducted the tax at source on such payment, Section 40(a)(i) cannot be invoked for disallowance of depreciation - AT en-us Tue, 01 Sep 2015 08:36:56 +0530 Tue, 01 Sep 2015 08:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24509 Once the assessee has capitalized the payment in question though the assessee has not deducted the tax at source on such payment, Section 40(a)(i) cannot be invoked for disallowance of depreciation - AT Highlights Income Tax Tue, 01 Sep 2015 08:36:56 +0530 https://www.taxtmi.com/highlights?id=24509