https://www.taxtmi.com/caselaws?id=278255 The Tribunal partly allowed the assessee's appeal, ruling in favor of the assessee regarding the disallowance under section 40(a)(ia) for Payment Gateway Charges, stating that the charges were not liable for TDS. However, the disallowance of depreciation on certain computer peripherals was upheld, with only eligible items receiving higher depreciation. The Tribunal's decision was pronounced on 26th September 2017. en-us Tue, 26 Sep 2017 00:00:00 +0530 Mon, 21 Jan 2019 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278255 The Tribunal partly allowed the assessee's appeal, ruling in favor of the assessee regarding the disallowance under section 40(a)(ia) for Payment Gateway Charges, stating that the charges were not liable for TDS. However, the disallowance of depreciation on certain computer peripherals was upheld, with only eligible items receiving higher depreciation. The Tribunal's decision was pronounced on 26th September 2017. Case-Laws Income Tax Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278255