https://www.taxtmi.com/caselaws?id=179173 The Tribunal dismissed all three appeals of the Revenue, upholding the CIT(A)'s decisions on the issues related to excess depreciation claimed on windmill and evacuation charges, addition under section 40(a)(ia) for commission paid without TDS, and disallowance of expenditure under section 40(a)(ia) for non-deduction of TDS on clearing and forwarding charges. Additionally, the Tribunal upheld the deletion of disallowance of depreciation on DG set and cooling towers, allowing 80% depreciation for these assets. en-us Fri, 14 Dec 2012 00:00:00 +0530 Mon, 22 Feb 2016 16:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179173 The Tribunal dismissed all three appeals of the Revenue, upholding the CIT(A)'s decisions on the issues related to excess depreciation claimed on windmill and evacuation charges, addition under section 40(a)(ia) for commission paid without TDS, and disallowance of expenditure under section 40(a)(ia) for non-deduction of TDS on clearing and forwarding charges. Additionally, the Tribunal upheld the deletion of disallowance of depreciation on DG set and cooling towers, allowing 80% depreciation for these assets. Case-Laws Income Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179173