https://www.taxtmi.com/caselaws?id=325400 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decisions on all issues. The expenditure on repairs and maintenance was considered revenue in nature, the amortization of share issue expenses was allowed up to Rs. 15,000, and the disallowance under Section 40(a)(ia) for non-deduction of TDS was reversed due to timely payments. The revenue's appeals were dismissed. en-us Wed, 03 Feb 2016 00:00:00 +0530 Fri, 18 Mar 2016 08:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325400 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decisions on all issues. The expenditure on repairs and maintenance was considered revenue in nature, the amortization of share issue expenses was allowed up to Rs. 15,000, and the disallowance under Section 40(a)(ia) for non-deduction of TDS was reversed due to timely payments. The revenue's appeals were dismissed. Case-Laws Income Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325400