Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
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Disallowance of commission paid to foreign agents - The Tribunal upheld the disallowance of commission expenses to both domestic and non-resident companies due to the lack of evidence of services provided and non-compliance with TDS requirements. Similarly, the disallowance of legal and professional charges was upheld as the services originated from India. Additionally, the Tribunal upheld the disallowance of interest expenses, noting the diversion of interest-bearing funds for non-business purposes
Disallowance of commission paid to foreign agents - The Tribunal upheld the disallowance of commission expenses to both domestic and non-resident companies due to the lack of evidence of services provided and non-compliance with TDS requirements. Similarly, the disallowance of legal and professional charges was upheld as the services originated from India. Additionally, the Tribunal upheld the disallowance of interest expenses, noting the diversion of interest-bearing funds for non-business purposes
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