https://www.taxtmi.com/caselaws?id=249478 The tribunal partly allowed the appeal, deleting the Rs. 12,12,484 addition related to 'Other clearing expenses' and the Rs. 4.53 crore enhancement under Section 40(a)(ia) for godown rent. The issue of reassessment proceedings was dismissed as it was not pursued. The judgment highlighted the significance of distinguishing between actual reimbursements and income elements in tax assessments. en-us Thu, 03 Jul 2014 00:00:00 +0530 Tue, 17 Mar 2015 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249478 The tribunal partly allowed the appeal, deleting the Rs. 12,12,484 addition related to 'Other clearing expenses' and the Rs. 4.53 crore enhancement under Section 40(a)(ia) for godown rent. The issue of reassessment proceedings was dismissed as it was not pursued. The judgment highlighted the significance of distinguishing between actual reimbursements and income elements in tax assessments. Case-Laws Income Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249478