https://www.taxtmi.com/caselaws?id=339316 The Tribunal allowed the appeal partly, directing the AO to allow depreciation on brands for the current years in line with previous consistent allowance. Regarding the disallowance under section 14A r.w.r. 8D, the Tribunal set aside the order of the CIT(A) and instructed a fresh assessment by the AO, emphasizing the need for the assessee to provide relevant details to support their claims due to the lack of documentation and the applicability of Rule 8D from 2008-2009 onwards. en-us Thu, 05 Jan 2017 00:00:00 +0530 Fri, 24 Feb 2017 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339316 The Tribunal allowed the appeal partly, directing the AO to allow depreciation on brands for the current years in line with previous consistent allowance. Regarding the disallowance under section 14A r.w.r. 8D, the Tribunal set aside the order of the CIT(A) and instructed a fresh assessment by the AO, emphasizing the need for the assessee to provide relevant details to support their claims due to the lack of documentation and the applicability of Rule 8D from 2008-2009 onwards. Case-Laws Income Tax Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339316