https://www.taxtmi.com/caselaws?id=238068 The ITAT Mumbai, in a judgment dated July 24, 2013, addressed disallowances under sections 40(a)(i) and 14A of the Income-tax Act, 1961. The ITAT set aside the disallowance under section 40(a)(i) for foreign consultancy and commission charges, remitting the matter for fresh adjudication due to insufficient discussion on the payment nature. The disallowance under section 14A was not allowed as the appellant did not pursue this ground, resulting in partial allowance of the appeal for statistical purposes. en-us Wed, 24 Jul 2013 00:00:00 +0530 Tue, 15 Oct 2013 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238068 The ITAT Mumbai, in a judgment dated July 24, 2013, addressed disallowances under sections 40(a)(i) and 14A of the Income-tax Act, 1961. The ITAT set aside the disallowance under section 40(a)(i) for foreign consultancy and commission charges, remitting the matter for fresh adjudication due to insufficient discussion on the payment nature. The disallowance under section 14A was not allowed as the appellant did not pursue this ground, resulting in partial allowance of the appeal for statistical purposes. Case-Laws Income Tax Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238068