https://www.taxtmi.com/caselaws?id=253337 The ITAT dismissed the Department's appeal, upholding the CIT(A)'s decisions on disallowance of JCB charges under section 40(a)(ia), commission expenses, and unexplained cash credit under section 68 of the Income Tax Act. The ITAT emphasized compliance with TDS provisions, the requirement for providing a basis for disallowances, and the need to establish the identity of creditors in cases of unexplained cash credits. en-us Tue, 09 Sep 2014 00:00:00 +0530 Fri, 21 Nov 2014 12:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253337 The ITAT dismissed the Department's appeal, upholding the CIT(A)'s decisions on disallowance of JCB charges under section 40(a)(ia), commission expenses, and unexplained cash credit under section 68 of the Income Tax Act. The ITAT emphasized compliance with TDS provisions, the requirement for providing a basis for disallowances, and the need to establish the identity of creditors in cases of unexplained cash credits. Case-Laws Income Tax Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253337