https://www.taxtmi.com/highlights?id=44334 Failure to deduct TDS - Once the assessee has capitalized the payment in question though the assessee has not deducted the tax at source on such payment, Section 40(a)(i) cannot be invoked for disallowance of depreciation. en-us Tue, 05 Feb 2019 13:35:57 +0530 Tue, 05 Feb 2019 13:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44334 Failure to deduct TDS - Once the assessee has capitalized the payment in question though the assessee has not deducted the tax at source on such payment, Section 40(a)(i) cannot be invoked for disallowance of depreciation. Highlights Income Tax Tue, 05 Feb 2019 13:35:57 +0530 https://www.taxtmi.com/highlights?id=44334