https://www.taxtmi.com/caselaws?id=340963 The ITAT dismissed the Revenue's appeal regarding the addition of amounts for non-deduction and short deduction of TDS, holding that TDS was not required on certain capital expenditures and disallowances cannot be made for short TDS deductions. The ITAT also found no violation of Rule 46A in admitting additional evidence. The judgment was pronounced on 22/03/2017. en-us Thu, 02 Mar 2017 00:00:00 +0530 Thu, 30 Mar 2017 07:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340963 The ITAT dismissed the Revenue's appeal regarding the addition of amounts for non-deduction and short deduction of TDS, holding that TDS was not required on certain capital expenditures and disallowances cannot be made for short TDS deductions. The ITAT also found no violation of Rule 46A in admitting additional evidence. The judgment was pronounced on 22/03/2017. Case-Laws Income Tax Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340963