https://www.taxtmi.com/caselaws?id=778301 ITAT affirmed the CIT(A)'s orders largely in favour of the assessee, directing the AO to allow pro rata TDS credit only to the extent income was recognized in the year and deleting numerous additions (discounts, reverse charge service tax, bad debts, toner/cartridge, provisions, cost of goods sold items, obsolescence, warranty expenses, depreciation issues and vendor rebate reversal). Several disallowances were held unsupported or already addressed in earlier years; AO was directed to verify certain year-end accrual entries and to delete confirmed improper disallowances. Overall the ITAT sustained the CIT(A)'s reliefs and dismissed the Revenue's grounds. en-us Mon, 08 Sep 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778301 ITAT affirmed the CIT(A)'s orders largely in favour of the assessee, directing the AO to allow pro rata TDS credit only to the extent income was recognized in the year and deleting numerous additions (discounts, reverse charge service tax, bad debts, toner/cartridge, provisions, cost of goods sold items, obsolescence, warranty expenses, depreciation issues and vendor rebate reversal). Several disallowances were held unsupported or already addressed in earlier years; AO was directed to verify certain year-end accrual entries and to delete confirmed improper disallowances. Overall the ITAT sustained the CIT(A)'s reliefs and dismissed the Revenue's grounds. Case-Laws Income Tax Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778301