https://www.taxtmi.com/caselaws?id=327180 The Tribunal dismissed the Assessing Officer's appeals on disallowances under Sections 40A(2)(b) and 40(a)(i) of the Income Tax Act. The disallowance of distribution costs was also rejected. The matter of non-reconciliation of ITS details was remitted for fresh adjudication. The amortization of dubbing costs was upheld. The Tribunal partially allowed the assessee's appeal for statistical purposes, remanding the ITS details issue to the AO. Both parties' appeals were decided on March 31, 2016. en-us Thu, 31 Mar 2016 00:00:00 +0530 Mon, 02 May 2016 23:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327180 The Tribunal dismissed the Assessing Officer's appeals on disallowances under Sections 40A(2)(b) and 40(a)(i) of the Income Tax Act. The disallowance of distribution costs was also rejected. The matter of non-reconciliation of ITS details was remitted for fresh adjudication. The amortization of dubbing costs was upheld. The Tribunal partially allowed the assessee's appeal for statistical purposes, remanding the ITS details issue to the AO. Both parties' appeals were decided on March 31, 2016. Case-Laws Income Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327180