https://www.taxtmi.com/caselaws?id=194268 The appeal filed by the assessee was partly allowed for statistical purposes, while the appeal filed by the Revenue was allowed. The Assessing Officer's assessment order disallowing Rs. 6,04,40,918/- under section 40(a)(ia) for non-deduction of TDS on certain expenses was upheld, following the decision of the Hon'ble Calcutta High Court. The disallowance of depreciation claim on vehicles was vacated, and the issue of allowing depreciation at a higher rate was remanded to the AO for fresh consideration. en-us Fri, 31 May 2013 00:00:00 +0530 Sat, 02 Sep 2017 16:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194268 The appeal filed by the assessee was partly allowed for statistical purposes, while the appeal filed by the Revenue was allowed. The Assessing Officer's assessment order disallowing Rs. 6,04,40,918/- under section 40(a)(ia) for non-deduction of TDS on certain expenses was upheld, following the decision of the Hon'ble Calcutta High Court. The disallowance of depreciation claim on vehicles was vacated, and the issue of allowing depreciation at a higher rate was remanded to the AO for fresh consideration. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194268