https://www.taxtmi.com/caselaws?id=333614 The Tribunal allowed the appeals for the assessment years 2003-04, 2004-05, and 2005-06 regarding eligibility for higher rate of depreciation on moulds and disallowance for non-deduction of TDS on payments to non-residents. The disallowance of sales tools expenses was upheld, while the disallowance of trial run expenses as capital expenditure was rejected for the assessment year 2007-08. en-us Wed, 31 Aug 2016 00:00:00 +0530 Tue, 18 Oct 2016 22:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333614 The Tribunal allowed the appeals for the assessment years 2003-04, 2004-05, and 2005-06 regarding eligibility for higher rate of depreciation on moulds and disallowance for non-deduction of TDS on payments to non-residents. The disallowance of sales tools expenses was upheld, while the disallowance of trial run expenses as capital expenditure was rejected for the assessment year 2007-08. Case-Laws Income Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333614