https://www.taxtmi.com/caselaws?id=165173 The ITAT partially allowed the appeal, directing a fresh assessment on the issue of payments to non-resident shipping companies in compliance with Rule 46A. The ITAT upheld the deletion of additions related to excess agency commission and labor charges but overturned the deletion of addition for rent, rates, and taxes, requiring further evidence to prove business use of the properties. en-us Wed, 19 Jan 2011 00:00:00 +0530 Fri, 16 May 2014 10:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165173 The ITAT partially allowed the appeal, directing a fresh assessment on the issue of payments to non-resident shipping companies in compliance with Rule 46A. The ITAT upheld the deletion of additions related to excess agency commission and labor charges but overturned the deletion of addition for rent, rates, and taxes, requiring further evidence to prove business use of the properties. Case-Laws Income Tax Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165173