https://www.taxtmi.com/caselaws?id=397940 The Appellate Tribunal partially allowed the appeal, ruling in favor of the assessee on both issues. The disallowed capital expenditure was deemed revenue in nature, and the expenses for non-deduction of TDS were considered a share of proceeds, not subject to TDS. en-us Wed, 05 Aug 2020 00:00:00 +0530 Mon, 30 Nov 2020 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397940 The Appellate Tribunal partially allowed the appeal, ruling in favor of the assessee on both issues. The disallowed capital expenditure was deemed revenue in nature, and the expenses for non-deduction of TDS were considered a share of proceeds, not subject to TDS. Case-Laws Income Tax Wed, 05 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397940