https://www.taxtmi.com/caselaws?id=298743 The Tribunal allowed all appeals of the assessee and dismissed all appeals of the revenue. The Tribunal concluded that education cess is deductible under Section 37, lease line connectivity charges are not royalty and not subject to TDS, ALP adjustments were deleted due to lack of evidence, GAM expenses were allowable, capital advance for software purchase was deductible as a revenue expenditure, and disallowance under Section 40(a)(ia) for non-deduction of TDS on certain charges was not justified. The order was pronounced on 30/07/2021. en-us Fri, 30 Jul 2021 00:00:00 +0530 Thu, 18 Nov 2021 06:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298743 The Tribunal allowed all appeals of the assessee and dismissed all appeals of the revenue. The Tribunal concluded that education cess is deductible under Section 37, lease line connectivity charges are not royalty and not subject to TDS, ALP adjustments were deleted due to lack of evidence, GAM expenses were allowable, capital advance for software purchase was deductible as a revenue expenditure, and disallowance under Section 40(a)(ia) for non-deduction of TDS on certain charges was not justified. The order was pronounced on 30/07/2021. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298743