https://www.taxtmi.com/caselaws?id=394882 The Tribunal partly allowed the appeals for AY 2011-12 to 2014-15. It dismissed the issue of toll-free telephone charges as 'royalty' but directed verification of payee tax payments. The addition of undisclosed income based on Form 26AS differences was upheld, with adjustments permitted in relevant years. The denial of TDS credit was upheld, with instructions for adjustments. Depreciation on UPS was allowed at 60% for AY 2012-13. en-us Wed, 26 Feb 2020 00:00:00 +0530 Tue, 28 Apr 2020 16:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394882 The Tribunal partly allowed the appeals for AY 2011-12 to 2014-15. It dismissed the issue of toll-free telephone charges as 'royalty' but directed verification of payee tax payments. The addition of undisclosed income based on Form 26AS differences was upheld, with adjustments permitted in relevant years. The denial of TDS credit was upheld, with instructions for adjustments. Depreciation on UPS was allowed at 60% for AY 2012-13. Case-Laws Income Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394882