https://www.taxtmi.com/caselaws?id=353053 The Tribunal partially allowed the appeal by the assessee. It deleted the disallowance of rental expenses due to non-deduction of TDS based on a 'no deduction certificate' issued by the TDS officer. The disallowance of provision for incentives was also removed, with the Tribunal directing reevaluation by the AO based on evidence provided. However, the disallowance of depreciation against the amalgamation reserve was remanded for further verification of the written down value of assets post-amalgamation, resulting in partial allowance of the appeal. en-us Wed, 04 Oct 2017 00:00:00 +0530 Wed, 27 Dec 2017 09:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353053 The Tribunal partially allowed the appeal by the assessee. It deleted the disallowance of rental expenses due to non-deduction of TDS based on a 'no deduction certificate' issued by the TDS officer. The disallowance of provision for incentives was also removed, with the Tribunal directing reevaluation by the AO based on evidence provided. However, the disallowance of depreciation against the amalgamation reserve was remanded for further verification of the written down value of assets post-amalgamation, resulting in partial allowance of the appeal. Case-Laws Income Tax Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353053