https://www.taxtmi.com/caselaws?id=774963 ITAT Chennai dismissed revenue's appeal on multiple grounds. The tribunal confirmed CIT(A)'s deletion of disallowance regarding 50% additional depreciation under section 32(1)(iia) for machinery installed less than 180 days, following HC precedents. Depreciation on brand value disallowance was also deleted, consistent with earlier assessment years. Regarding TDS under section 195, the tribunal held commission payments to foreign agents without permanent establishment in India are not taxable under section 9(1)(i), thus no TDS obligation exists. For section 80G deduction on CSR expenditure, the tribunal allowed deduction following precedent that CSR payments to eligible donees qualify for section 80G benefits, except for Swachh Bharat Kosh and Clean Ganga Fund contributions. en-us Mon, 23 Jun 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774963 ITAT Chennai dismissed revenue's appeal on multiple grounds. The tribunal confirmed CIT(A)'s deletion of disallowance regarding 50% additional depreciation under section 32(1)(iia) for machinery installed less than 180 days, following HC precedents. Depreciation on brand value disallowance was also deleted, consistent with earlier assessment years. Regarding TDS under section 195, the tribunal held commission payments to foreign agents without permanent establishment in India are not taxable under section 9(1)(i), thus no TDS obligation exists. For section 80G deduction on CSR expenditure, the tribunal allowed deduction following precedent that CSR payments to eligible donees qualify for section 80G benefits, except for Swachh Bharat Kosh and Clean Ganga Fund contributions. Case-Laws Income Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774963