https://www.taxtmi.com/caselaws?id=352519 The ITAT upheld the allowance of TDS credit, citing the cash system of accounting and non-double taxation principle. Ad hoc disallowances of various expenses were dismissed due to lack of specific evidence. The ITAT partially allowed the disallowance of vehicle maintenance expenses, restoring 10% disallowance for lack of a log book. Disallowance of 10% of telephone expenses was upheld due to insufficient details. Overall, the ITAT partially allowed the department's appeal, addressing disallowances based on merit of each issue. en-us Mon, 20 Nov 2017 00:00:00 +0530 Sat, 16 Dec 2017 10:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352519 The ITAT upheld the allowance of TDS credit, citing the cash system of accounting and non-double taxation principle. Ad hoc disallowances of various expenses were dismissed due to lack of specific evidence. The ITAT partially allowed the disallowance of vehicle maintenance expenses, restoring 10% disallowance for lack of a log book. Disallowance of 10% of telephone expenses was upheld due to insufficient details. Overall, the ITAT partially allowed the department's appeal, addressing disallowances based on merit of each issue. Case-Laws Income Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352519