https://www.taxtmi.com/caselaws?id=242079 The Tribunal analyzed payments to consignee agents as reimbursements, not commissions, leading to the deletion of additions under section 40(a)(ia) of the Income Tax Act for two assessees in separate cases. The decisions were based on detailed discussions and transaction nature, concluding that tax deductions were not necessary for claimed expenses. The Tribunal allowed the appeals, deleting additions of Rs.28,14,174 for the first assessee and Rs.21,94,506 and Rs.16,48,186 for the second assessee for Assessment Year 2009-10. en-us Tue, 30 Apr 2013 00:00:00 +0530 Tue, 07 Jan 2014 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242079 The Tribunal analyzed payments to consignee agents as reimbursements, not commissions, leading to the deletion of additions under section 40(a)(ia) of the Income Tax Act for two assessees in separate cases. The decisions were based on detailed discussions and transaction nature, concluding that tax deductions were not necessary for claimed expenses. The Tribunal allowed the appeals, deleting additions of Rs.28,14,174 for the first assessee and Rs.21,94,506 and Rs.16,48,186 for the second assessee for Assessment Year 2009-10. Case-Laws Income Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242079