https://www.taxtmi.com/caselaws?id=269191 The appellant's challenge to the validity of notices issued under sections 148 and 143(2) was dismissed as they chose not to press these grounds. The disallowance of TDS under section 40(a)(ia) for non-deduction on audit fees was upheld. The claim for higher depreciation on crates was denied, and the lower depreciation rate was affirmed. Regarding the addition on cash purchases of old bottles, the Tribunal reduced the disallowance percentage and remitted the issue for further assessment, partially allowing the appeal for statistical purposes. en-us Fri, 06 Nov 2015 00:00:00 +0530 Thu, 10 Dec 2015 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269191 The appellant's challenge to the validity of notices issued under sections 148 and 143(2) was dismissed as they chose not to press these grounds. The disallowance of TDS under section 40(a)(ia) for non-deduction on audit fees was upheld. The claim for higher depreciation on crates was denied, and the lower depreciation rate was affirmed. Regarding the addition on cash purchases of old bottles, the Tribunal reduced the disallowance percentage and remitted the issue for further assessment, partially allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269191