https://www.taxtmi.com/caselaws?id=151431 The Tribunal upheld the Revenue's appeals challenging the separate allowance of deductions under sections 80HHC and 80-IB on gross total income, ruling that deduction under section 80HHC should be allowed after relief under section 80-IA(9). Additionally, the Tribunal affirmed the direction to verify the non-resident status of sales commission recipients to avoid disallowance under section 40(a)(i), emphasizing the need to prove residency for expense claims. The matter was remitted for verification, clarifying deduction interpretation and residency proof requirements under the Income-tax Act. en-us Fri, 04 Dec 2009 00:00:00 +0530 Wed, 05 Jun 2013 17:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151431 The Tribunal upheld the Revenue's appeals challenging the separate allowance of deductions under sections 80HHC and 80-IB on gross total income, ruling that deduction under section 80HHC should be allowed after relief under section 80-IA(9). Additionally, the Tribunal affirmed the direction to verify the non-resident status of sales commission recipients to avoid disallowance under section 40(a)(i), emphasizing the need to prove residency for expense claims. The matter was remitted for verification, clarifying deduction interpretation and residency proof requirements under the Income-tax Act. Case-Laws Income Tax Fri, 04 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151431