https://www.taxtmi.com/caselaws?id=267254 The Tribunal upheld the CIT(A)'s decision to delete disallowances under Section 40(a)(ia) for packing material expenses and sales promotion/selling expenses. It determined that the transactions were genuine sales contracts, not subject to Sections 194C and 194H, thus no TDS deductions were required. The appeal by the Revenue was dismissed on 28/09/2015. en-us Mon, 28 Sep 2015 00:00:00 +0530 Mon, 02 Nov 2015 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267254 The Tribunal upheld the CIT(A)'s decision to delete disallowances under Section 40(a)(ia) for packing material expenses and sales promotion/selling expenses. It determined that the transactions were genuine sales contracts, not subject to Sections 194C and 194H, thus no TDS deductions were required. The appeal by the Revenue was dismissed on 28/09/2015. Case-Laws Income Tax Mon, 28 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267254