https://www.taxtmi.com/caselaws?id=221923 The Court dismissed the Revenue's appeals against the Tribunal's decision for the assessment years from 2004-05 to 2006-07 regarding the deduction of canvassing commission paid in the determination of export turnover. It was held that since there was no evidence of the canvassing agent providing technical or professional services, no deduction was warranted under the relevant provisions of the Income Tax Act. The Tribunal's decision in favor of the assessee was upheld, and the appeals were dismissed for lack of merit. en-us Thu, 23 Feb 2012 00:00:00 +0530 Sat, 30 Mar 2013 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221923 The Court dismissed the Revenue's appeals against the Tribunal's decision for the assessment years from 2004-05 to 2006-07 regarding the deduction of canvassing commission paid in the determination of export turnover. It was held that since there was no evidence of the canvassing agent providing technical or professional services, no deduction was warranted under the relevant provisions of the Income Tax Act. The Tribunal's decision in favor of the assessee was upheld, and the appeals were dismissed for lack of merit. Case-Laws Income Tax Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221923