https://www.taxtmi.com/caselaws?id=434486 The ITAT partially allowed the appeal, directing the deduction of the security deposit for the preceding assessment year, recognizing the eligible expenditure on abandoned software modules, and upholding the disallowance of interest on late TDS payment based on relevant legal precedents. en-us Tue, 07 Feb 2023 00:00:00 +0530 Sat, 25 Feb 2023 08:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434486 The ITAT partially allowed the appeal, directing the deduction of the security deposit for the preceding assessment year, recognizing the eligible expenditure on abandoned software modules, and upholding the disallowance of interest on late TDS payment based on relevant legal precedents. Case-Laws Income Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434486