As regards the claim of depreciation, commission, liquidated damages and deduction from sale consideration, the matter was remanded for verification. (AY. 2013-14)
TE Connectivity India P. Ltd. v. Dy. CIT, LTU (2022) 99 ITR 379 (Bang) (Trib)
S. 32 :Depreciation-Commission-Liquidated damages-Deduction from sale consideration-Matter remanded. [S. 37(1)