https://www.taxtmi.com/caselaws?id=275881 The ITAT upheld the CIT(A)'s decisions in all three appeals, dismissing the Revenue's challenges. The additions were deleted, affirming copyright expenses as revenue, allowing excess depreciation on a temporary structure, and treating royalty payments as revenue. Additionally, the disallowance under Section 40(a)(ia) for non-deduction of tax at source was deleted, as recipients had paid taxes. The ITAT found no basis to overturn the CIT(A)'s rulings, citing consistency with prior decisions and lack of distinguishing facts. en-us Tue, 28 Feb 2017 00:00:00 +0530 Sun, 21 Oct 2018 06:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275881 The ITAT upheld the CIT(A)'s decisions in all three appeals, dismissing the Revenue's challenges. The additions were deleted, affirming copyright expenses as revenue, allowing excess depreciation on a temporary structure, and treating royalty payments as revenue. Additionally, the disallowance under Section 40(a)(ia) for non-deduction of tax at source was deleted, as recipients had paid taxes. The ITAT found no basis to overturn the CIT(A)'s rulings, citing consistency with prior decisions and lack of distinguishing facts. Case-Laws Income Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275881