https://www.taxtmi.com/caselaws?id=66167 The appeal was allowed in part, with the assessee not being held in default for the allowances (except Entertainment Allowance) and the commission payments to foreign agents. The delay in filing the appeal was condoned due to the assessee's scooter accident. The Tribunal found that the assessee acted honestly in considering the allowances as reimbursements and not taxable, except for the Entertainment Allowance, which is not exempt unless received from 1955. The Tribunal held that the commission payments to foreign agents were not taxable in India based on a CBDT Circular and services being rendered outside India. en-us Wed, 21 Nov 2001 00:00:00 +0530 Mon, 21 Feb 2011 18:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66167 The appeal was allowed in part, with the assessee not being held in default for the allowances (except Entertainment Allowance) and the commission payments to foreign agents. The delay in filing the appeal was condoned due to the assessee's scooter accident. The Tribunal found that the assessee acted honestly in considering the allowances as reimbursements and not taxable, except for the Entertainment Allowance, which is not exempt unless received from 1955. The Tribunal held that the commission payments to foreign agents were not taxable in India based on a CBDT Circular and services being rendered outside India. Case-Laws Income Tax Wed, 21 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66167