Bench: Sh. H.S. Sidhu & Sh. O.P. Kant
TDS on connectivity 40,29,614/- agreement with IGTL Solutions 4. Certain items expenditure treated as 76,43,892/- capital expenditure Total 2,28,05,622/- 5.1 Aggrieved with the above additions/disallowances made, the assessee filed appeal before the learned Commissioner of Income-tax (Appeals), who allowed relief to the assessee in respect of additions