https://www.taxtmi.com/caselaws?id=178751 The Tribunal partially allowed the appeal, confirming the disallowance of royalty payment under section 40(a)(ia) for the assessment year 2008-09 due to failure to deduct tax at source. However, the disallowance of depreciation claimed by the assessee was set aside as the processing units were deemed in use once handed over to Sea Food Exporters, regardless of their utilization. en-us Mon, 31 Mar 2014 00:00:00 +0530 Mon, 08 Aug 2022 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178751 The Tribunal partially allowed the appeal, confirming the disallowance of royalty payment under section 40(a)(ia) for the assessment year 2008-09 due to failure to deduct tax at source. However, the disallowance of depreciation claimed by the assessee was set aside as the processing units were deemed in use once handed over to Sea Food Exporters, regardless of their utilization. Case-Laws Income Tax Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178751