IT/ILT : Where assessee made various payments to its US AE on account of MIS Services, Cost Allocation, Corporate Allocation Charges and Legal Expenses without AE making available technical skill, knowledge and know-how to assessee, no TDS obligation arose
IT : Ad hoc disallowance in respect of use of vehicles by directors of assessee-company was unjustified
IT : Once assessee had produced reasonable evidence establishing a particular quantum of interest income in his hands, he could not be taxed on some other figure merely because tax deductor stated said other figure