https://www.taxtmi.com/caselaws?id=307200 The ITAT partly allowed the appeal, dismissing the disallowance of premium for leasehold rights based on precedent, setting aside ad-hoc expense disallowance for further examination, deleting disallowance under section 40(a)(ia) for TDS, allowing appeal against addition under section 41(1) due to lack of evidence, and directing reconsideration of depreciation disallowance with submission of additional evidence. en-us Wed, 08 May 2019 00:00:00 +0530 Sun, 26 Mar 2023 10:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307200 The ITAT partly allowed the appeal, dismissing the disallowance of premium for leasehold rights based on precedent, setting aside ad-hoc expense disallowance for further examination, deleting disallowance under section 40(a)(ia) for TDS, allowing appeal against addition under section 41(1) due to lack of evidence, and directing reconsideration of depreciation disallowance with submission of additional evidence. Case-Laws Income Tax Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307200