https://www.taxtmi.com/caselaws?id=250576 The appeal by the Assessee was successful as the Tribunal ruled in their favor on various issues. The disallowance of commission paid on export sales was overturned, emphasizing that a written agreement is not the sole basis for disallowance. The addition under Section 41(1) was remanded for fresh assessment based on additional evidence. The addition for free samples given to customers was deleted as unjustified, and the disallowance under Section 14A was reduced following a relevant court decision. Overall, the Assessee's appeal was allowed with modifications to the initial assessments. en-us Fri, 08 Aug 2014 00:00:00 +0530 Thu, 14 Aug 2014 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250576 The appeal by the Assessee was successful as the Tribunal ruled in their favor on various issues. The disallowance of commission paid on export sales was overturned, emphasizing that a written agreement is not the sole basis for disallowance. The addition under Section 41(1) was remanded for fresh assessment based on additional evidence. The addition for free samples given to customers was deleted as unjustified, and the disallowance under Section 14A was reduced following a relevant court decision. Overall, the Assessee's appeal was allowed with modifications to the initial assessments. Case-Laws Income Tax Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250576