https://www.taxtmi.com/caselaws?id=268990 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decisions. The bad debts write-off was allowed under section 36(1)(vii) read with section 36(2). The disallowance of commission paid was reversed due to lack of relationship between parties and proper services rendered. The applicability of section 40(a)(ia) for TDS on manufactured goods supply was negated, treating it as a contract for sale, in line with judicial precedents and consistency principles. en-us Fri, 27 Nov 2015 00:00:00 +0530 Mon, 14 Dec 2015 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268990 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decisions. The bad debts write-off was allowed under section 36(1)(vii) read with section 36(2). The disallowance of commission paid was reversed due to lack of relationship between parties and proper services rendered. The applicability of section 40(a)(ia) for TDS on manufactured goods supply was negated, treating it as a contract for sale, in line with judicial precedents and consistency principles. Case-Laws Income Tax Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268990