https://www.taxtmi.com/caselaws?id=269867 The appellant's disallowance of freight and maintenance charges for non-deduction of tax was rejected as not pressed, confirming the lower authority's addition. The disallowance of the purchase of leather was overturned by the Tribunal due to the essential nature of leather purchases for the appellant's business and the supporting evidence provided. The disallowance of commission paid to foreign agents was also overturned as it was not deemed a fee for technical services, resulting in the deletion of the additional tax amount. The appeal was partly allowed, addressing various disallowance issues in the appellant's assessment for the year 2010-11. en-us Fri, 20 Nov 2015 00:00:00 +0530 Wed, 23 Dec 2015 08:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269867 The appellant's disallowance of freight and maintenance charges for non-deduction of tax was rejected as not pressed, confirming the lower authority's addition. The disallowance of the purchase of leather was overturned by the Tribunal due to the essential nature of leather purchases for the appellant's business and the supporting evidence provided. The disallowance of commission paid to foreign agents was also overturned as it was not deemed a fee for technical services, resulting in the deletion of the additional tax amount. The appeal was partly allowed, addressing various disallowance issues in the appellant's assessment for the year 2010-11. Case-Laws Income Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269867