https://www.taxtmi.com/caselaws?id=394611 The Tribunal allowed the assessee's appeal concerning the disallowance of computer software expenses under Section 40(a)(ia) of the Income Tax Act for the Asst. Year 2011-12. It held that depreciation is not subject to disallowance under this section based on judicial precedents. The Tribunal directed the Assessing Officer to delete the disallowance of the amount not subject to tax deduction, leading to the allowance of Ground No.5 of the assessee's appeal and no further adjudication needed for the revenue's appeal. en-us Mon, 18 Nov 2019 00:00:00 +0530 Sat, 18 Apr 2020 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394611 The Tribunal allowed the assessee's appeal concerning the disallowance of computer software expenses under Section 40(a)(ia) of the Income Tax Act for the Asst. Year 2011-12. It held that depreciation is not subject to disallowance under this section based on judicial precedents. The Tribunal directed the Assessing Officer to delete the disallowance of the amount not subject to tax deduction, leading to the allowance of Ground No.5 of the assessee's appeal and no further adjudication needed for the revenue's appeal. Case-Laws Income Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394611