https://www.taxtmi.com/caselaws?id=211279 The ITAT Mumbai ruled in favor of the appellant regarding the disallowance of deduction under section 80IB on sales tax incentives but partially allowed the claim on excess commission paid under section 40A(2)(b). The Tribunal considered legal precedents and factual circumstances to support its decision, directing the AO not to exclude sales tax incentives while calculating the deduction but allowing a higher commission rate to a related party based on the nature of services and industry standards. en-us Mon, 02 Jan 2012 00:00:00 +0530 Tue, 14 Feb 2012 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211279 The ITAT Mumbai ruled in favor of the appellant regarding the disallowance of deduction under section 80IB on sales tax incentives but partially allowed the claim on excess commission paid under section 40A(2)(b). The Tribunal considered legal precedents and factual circumstances to support its decision, directing the AO not to exclude sales tax incentives while calculating the deduction but allowing a higher commission rate to a related party based on the nature of services and industry standards. Case-Laws Income Tax Mon, 02 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211279