ACIT vs Deloitte Haskins & Sells & ANR

Whether subscription fees paid for membership of Deloitte Global Network are allowable as business expenditure --- Held Yes; Whether payments to Deloitte Touche Tohmatsu India Pvt. Ltd. (DTTIPL) for cost-sharing/reimbursement require TDS under section 40(a)(ia) --- Held No; Whether remuneration paid to partners joining mid-year is allowable under section 40(b) --- Held Yes; Whether payments to retired partners are allowable as diversion of income by overriding title --- Held Yes; Whether TDS amounts deducted but not remitted to recipients are allowable as business expenditure under cash system of accounting --- Held Yes.