https://www.taxtmi.com/caselaws?id=233944 The ITAT partially allowed the appeal for the assessment year 2009-2010. It granted deduction for commission payments related to exports with proper evidence but upheld disallowance for domestic purchases due to lack of proof of services. Regarding Clearing and Forwarding expenses, disallowance was upheld where tax was not deducted at source, but allowed for cases with lower deduction rates or proper evidence. The ITAT directed a re-examination of disallowed traveling expenses based on new evidence submitted by the assessee, emphasizing fair assessment and justice in its decisions. en-us Fri, 03 May 2013 00:00:00 +0530 Mon, 06 May 2013 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233944 The ITAT partially allowed the appeal for the assessment year 2009-2010. It granted deduction for commission payments related to exports with proper evidence but upheld disallowance for domestic purchases due to lack of proof of services. Regarding Clearing and Forwarding expenses, disallowance was upheld where tax was not deducted at source, but allowed for cases with lower deduction rates or proper evidence. The ITAT directed a re-examination of disallowed traveling expenses based on new evidence submitted by the assessee, emphasizing fair assessment and justice in its decisions. Case-Laws Income Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233944