https://www.taxtmi.com/caselaws?id=177673 The ITAT allowed the assessee's appeal regarding the disallowance of lease line charges and transaction charges under section 40(a)(ia) due to non-deduction of TDS, based on the finding that such charges did not constitute fees for technical services. The ITAT also allowed the deduction of website development expenses as revenue expenditure, remitted the matter of disallowance under section 14A back to the AO in line with a High Court decision, upheld the claim for depreciation on motor cars, and allowed the bad debt claim following relevant legal precedents. The ITAT partly allowed the assessee's appeal and dismissed the revenue's appeal. en-us Thu, 30 Sep 2010 00:00:00 +0530 Thu, 14 Jan 2016 17:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177673 The ITAT allowed the assessee's appeal regarding the disallowance of lease line charges and transaction charges under section 40(a)(ia) due to non-deduction of TDS, based on the finding that such charges did not constitute fees for technical services. The ITAT also allowed the deduction of website development expenses as revenue expenditure, remitted the matter of disallowance under section 14A back to the AO in line with a High Court decision, upheld the claim for depreciation on motor cars, and allowed the bad debt claim following relevant legal precedents. The ITAT partly allowed the assessee's appeal and dismissed the revenue's appeal. Case-Laws Income Tax Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177673