https://www.taxtmi.com/caselaws?id=358820 The Tribunal ruled in favor of the assessee, disallowing charges for Data Circuit/Broadband/MPLS under section 40(a)(ia) of the IT Act, net enhancement and customization expenses, net repairs and maintenance expenses, and deleting disallowance of lease rent expenses. The Tribunal found that the charges were not for technical services, enhancement and customization expenses were revenue in nature, repairs and maintenance expenses were revenue expenses, and lease rent payments complied with AS-19. The appeal of the assessee was allowed, and the Revenue's appeal was dismissed. en-us Mon, 16 Apr 2018 00:00:00 +0530 Fri, 20 Apr 2018 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358820 The Tribunal ruled in favor of the assessee, disallowing charges for Data Circuit/Broadband/MPLS under section 40(a)(ia) of the IT Act, net enhancement and customization expenses, net repairs and maintenance expenses, and deleting disallowance of lease rent expenses. The Tribunal found that the charges were not for technical services, enhancement and customization expenses were revenue in nature, repairs and maintenance expenses were revenue expenses, and lease rent payments complied with AS-19. The appeal of the assessee was allowed, and the Revenue's appeal was dismissed. Case-Laws Income Tax Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358820