https://www.taxtmi.com/caselaws?id=122687 The Tribunal dismissed the assessee's appeal challenging the enhancement notice under section 251(2) of the Income-tax Act. It remitted the issue of training expenses back to the CIT(A) for further examination, concluding that training expenses cannot be classified as fees for technical services. The Tribunal upheld the CIT(A)'s decision on the deductibility of payments towards employee welfare funds, deeming them deductible under section 37(1) for maintaining employee morale and commercial expediency. en-us Wed, 04 Nov 2009 00:00:00 +0530 Tue, 10 Oct 2023 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122687 The Tribunal dismissed the assessee's appeal challenging the enhancement notice under section 251(2) of the Income-tax Act. It remitted the issue of training expenses back to the CIT(A) for further examination, concluding that training expenses cannot be classified as fees for technical services. The Tribunal upheld the CIT(A)'s decision on the deductibility of payments towards employee welfare funds, deeming them deductible under section 37(1) for maintaining employee morale and commercial expediency. Case-Laws Income Tax Wed, 04 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122687