https://www.taxtmi.com/caselaws?id=374371 The Court dismissed the appeal, upholding the decisions of the lower authorities on disallowance under Section 14A, expenses for software up-gradation, and brokerage expenses. It emphasized the importance of consistent treatment of expenses and adherence to accounting standards, concluding that no questions of law arose in the issues raised by the Revenue. The Court did not address specific legal issues regarding payments to IBM and Bharti Airtel for services, focusing on the aforementioned matters. en-us Wed, 23 Jan 2019 00:00:00 +0530 Thu, 07 Mar 2019 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374371 The Court dismissed the appeal, upholding the decisions of the lower authorities on disallowance under Section 14A, expenses for software up-gradation, and brokerage expenses. It emphasized the importance of consistent treatment of expenses and adherence to accounting standards, concluding that no questions of law arose in the issues raised by the Revenue. The Court did not address specific legal issues regarding payments to IBM and Bharti Airtel for services, focusing on the aforementioned matters. Case-Laws Income Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374371