https://www.taxtmi.com/caselaws?id=362816 The ITAT partially allowed the appeal, directing the deletion of the license fee disallowance as it was considered part of the purchase cost and not subject to TDS. Additionally, the disallowance of travelling expenses was restricted to 25% of the total amount due to lack of evidence, despite the business purpose claim. Grounds 3 and 4 were not addressed in the decision. en-us Thu, 28 Jun 2018 00:00:00 +0530 Wed, 04 Jul 2018 09:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362816 The ITAT partially allowed the appeal, directing the deletion of the license fee disallowance as it was considered part of the purchase cost and not subject to TDS. Additionally, the disallowance of travelling expenses was restricted to 25% of the total amount due to lack of evidence, despite the business purpose claim. Grounds 3 and 4 were not addressed in the decision. Case-Laws Income Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362816