https://www.taxtmi.com/caselaws?id=330160 The Tribunal remitted the matter back to the Assessing Officer to verify the nature of services for the disallowance under section 40(a)(I) of the Income Tax Act. The Tribunal allowed the assessee's Cross Objection for hearing after condoning the delay in filing. It directed the Assessing Officer to delete the disallowance of deduction towards software purchases, allowed 60% depreciation for UPS attached to computers, and upheld the disallowance of expenses on website development for non-deduction of TDS. The order was pronounced on July 13, 2016, in Chennai. en-us Wed, 13 Jul 2016 00:00:00 +0530 Tue, 19 Jul 2016 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330160 The Tribunal remitted the matter back to the Assessing Officer to verify the nature of services for the disallowance under section 40(a)(I) of the Income Tax Act. The Tribunal allowed the assessee's Cross Objection for hearing after condoning the delay in filing. It directed the Assessing Officer to delete the disallowance of deduction towards software purchases, allowed 60% depreciation for UPS attached to computers, and upheld the disallowance of expenses on website development for non-deduction of TDS. The order was pronounced on July 13, 2016, in Chennai. Case-Laws Income Tax Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330160