https://www.taxtmi.com/caselaws?id=272668 The ITAT Delhi partly allowed the appeal, setting aside the disallowance of TDS credit and depreciation on a lost mobile phone. The ITAT Delhi held that the assessee's action regarding TDS credit was in accordance with the provisions of section 199 of the Income Tax Act, allowing the credit of the TDS amount. Regarding the depreciation on the mobile phone, the ITAT Delhi remitted the issue back to the Assessing Officer for reconsideration in light of relevant provisions of the Income Tax Act. en-us Wed, 08 Aug 2012 00:00:00 +0530 Fri, 11 May 2018 10:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272668 The ITAT Delhi partly allowed the appeal, setting aside the disallowance of TDS credit and depreciation on a lost mobile phone. The ITAT Delhi held that the assessee's action regarding TDS credit was in accordance with the provisions of section 199 of the Income Tax Act, allowing the credit of the TDS amount. Regarding the depreciation on the mobile phone, the ITAT Delhi remitted the issue back to the Assessing Officer for reconsideration in light of relevant provisions of the Income Tax Act. Case-Laws Income Tax Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272668