https://www.taxtmi.com/caselaws?id=236864 The appellant's appeals were dismissed by the Tribunal. The Tribunal upheld the CIT(A)'s decisions, rejecting the claim for deduction under Section 80IC and disallowing freight and commission charges under Section 40(a)(ia). The appellant failed to provide sufficient evidence to prove the conversion of their unit from a Flour Mill to a Roller Flour Mill for tax purposes. Additionally, the Tribunal clarified that Section 40(a)(ia) applies to both amounts payable and paid during the year, in line with relevant legal precedents. en-us Fri, 06 Sep 2013 00:00:00 +0530 Wed, 11 Sep 2013 06:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236864 The appellant's appeals were dismissed by the Tribunal. The Tribunal upheld the CIT(A)'s decisions, rejecting the claim for deduction under Section 80IC and disallowing freight and commission charges under Section 40(a)(ia). The appellant failed to provide sufficient evidence to prove the conversion of their unit from a Flour Mill to a Roller Flour Mill for tax purposes. Additionally, the Tribunal clarified that Section 40(a)(ia) applies to both amounts payable and paid during the year, in line with relevant legal precedents. Case-Laws Income Tax Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236864