https://www.taxtmi.com/caselaws?id=241430 The ITAT dismissed the revenue's appeal and the assessee's cross objection, upholding the CIT(A)'s decisions on various disallowances and the foreign travel expenses. The ITAT found that Section 172 applied, exempting the need for TDS on payments made to non-residents through agents. The disallowance of purchases, commission payments, and estimated disallowances under different heads were overturned by the CIT(A) and upheld by the ITAT due to lack of evidence supporting the revenue's claims. The disallowance of foreign travel expenses was upheld as the travel was not solely for business purposes. en-us Thu, 14 Feb 2013 00:00:00 +0530 Tue, 24 Dec 2013 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241430 The ITAT dismissed the revenue's appeal and the assessee's cross objection, upholding the CIT(A)'s decisions on various disallowances and the foreign travel expenses. The ITAT found that Section 172 applied, exempting the need for TDS on payments made to non-residents through agents. The disallowance of purchases, commission payments, and estimated disallowances under different heads were overturned by the CIT(A) and upheld by the ITAT due to lack of evidence supporting the revenue's claims. The disallowance of foreign travel expenses was upheld as the travel was not solely for business purposes. Case-Laws Income Tax Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241430