https://www.taxtmi.com/caselaws?id=199785 The Tribunal partially allowed the appeal, permitting the set-off of unabsorbed business losses and depreciation. The issue regarding the disallowance of expenses for the purchase of gifts for travel agents was dismissed due to withdrawal. The matter of disallowance for non-deduction of TDS under section 40(a)(ia) was remitted back to the AO for verification. en-us Thu, 18 Dec 2014 00:00:00 +0530 Tue, 13 Mar 2018 07:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199785 The Tribunal partially allowed the appeal, permitting the set-off of unabsorbed business losses and depreciation. The issue regarding the disallowance of expenses for the purchase of gifts for travel agents was dismissed due to withdrawal. The matter of disallowance for non-deduction of TDS under section 40(a)(ia) was remitted back to the AO for verification. Case-Laws Income Tax Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199785