https://www.taxtmi.com/caselaws?id=266981 In the case, for Assessment Year 2006-07, the Revenue's appeal against the deletion of business expenditure for a non-operational beverage unit was dismissed. The Tribunal upheld the Commissioner's decision, emphasizing the necessity of maintaining the unit despite temporary suspension of operations. For Assessment Year 2011-12, the Revenue's challenge regarding commission payments without TDS deduction was also dismissed. The Tribunal upheld the Commissioner's decision, determining the payments were trade discounts, not commissions, based on relevant case law. en-us Wed, 07 Oct 2015 00:00:00 +0530 Wed, 28 Oct 2015 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266981 In the case, for Assessment Year 2006-07, the Revenue's appeal against the deletion of business expenditure for a non-operational beverage unit was dismissed. The Tribunal upheld the Commissioner's decision, emphasizing the necessity of maintaining the unit despite temporary suspension of operations. For Assessment Year 2011-12, the Revenue's challenge regarding commission payments without TDS deduction was also dismissed. The Tribunal upheld the Commissioner's decision, determining the payments were trade discounts, not commissions, based on relevant case law. Case-Laws Income Tax Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266981