https://www.taxtmi.com/caselaws?id=268638 The Tribunal partly allowed the assessee's appeals and partly allowed the Revenue's appeal regarding the maintainability of section 40(a)(i) of the Income Tax Act on freight and commission payments, the applicability of section 40(a)(i) on unpaid expenditure at year-end, and the examination of services rendered by non-resident agents and their tax implications in India. The matter was remitted back to the Assessing Officer for further factual and legal determination. en-us Fri, 20 Nov 2015 00:00:00 +0530 Mon, 30 Nov 2015 12:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268638 The Tribunal partly allowed the assessee's appeals and partly allowed the Revenue's appeal regarding the maintainability of section 40(a)(i) of the Income Tax Act on freight and commission payments, the applicability of section 40(a)(i) on unpaid expenditure at year-end, and the examination of services rendered by non-resident agents and their tax implications in India. The matter was remitted back to the Assessing Officer for further factual and legal determination. Case-Laws Income Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268638