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    <title>2010 (1) TMI 867 - ITAT, Delhi</title>
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    <description>The appeal against the addition of commission received from M/s. Pharmacia Health Care Ltd. Mumbai for assessment year 2004-05 was allowed for statistical purposes. The case was remanded back to the Assessing Officer for a detailed examination of the assessee&#039;s explanation regarding the reimbursement of expenses and direct billing to the principal. The decision to send the matter back for reevaluation was made in the interest of justice, with instructions to the AO to make a fresh decision based on the presented details.</description>
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      <description>The appeal against the addition of commission received from M/s. Pharmacia Health Care Ltd. Mumbai for assessment year 2004-05 was allowed for statistical purposes. The case was remanded back to the Assessing Officer for a detailed examination of the assessee&#039;s explanation regarding the reimbursement of expenses and direct billing to the principal. The decision to send the matter back for reevaluation was made in the interest of justice, with instructions to the AO to make a fresh decision based on the presented details.</description>
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