https://www.taxtmi.com/caselaws?id=426782 The Tribunal upheld the decisions of the Ld. CIT(A) on all issues, allowing depreciation on goodwill, treating certain expenses as revenue expenditure, deleting disallowance for non-deduction of tax at source on discounts, and permitting CSR expenses as business expenditure. The Tribunal dismissed the Revenue's appeals for both assessment years, citing consistency with past rulings and legal principles. The assessee's cross-objection for AY 2012-13 was dismissed due to legislative changes. en-us Mon, 22 Aug 2022 00:00:00 +0530 Wed, 24 Aug 2022 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426782 The Tribunal upheld the decisions of the Ld. CIT(A) on all issues, allowing depreciation on goodwill, treating certain expenses as revenue expenditure, deleting disallowance for non-deduction of tax at source on discounts, and permitting CSR expenses as business expenditure. The Tribunal dismissed the Revenue's appeals for both assessment years, citing consistency with past rulings and legal principles. The assessee's cross-objection for AY 2012-13 was dismissed due to legislative changes. Case-Laws Income Tax Mon, 22 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426782