https://www.taxtmi.com/caselaws?id=177476 The ITAT upheld the CIT(A)'s decisions in both issues, ruling in favor of the assessee and dismissing the Revenue's appeal in its entirety. The first issue involved the deletion of addition on account of dealers' commission for failure to deduct TDS, with the ITAT determining that TDS was not required until actual payment was made. The second issue concerned the treatment of consultancy charges as revenue expenditure, with the ITAT agreeing that the expenditure aimed at improving sales and profitability, thus being revenue in nature and not capital expenditure. en-us Fri, 07 Mar 2014 00:00:00 +0530 Mon, 11 Jan 2016 11:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177476 The ITAT upheld the CIT(A)'s decisions in both issues, ruling in favor of the assessee and dismissing the Revenue's appeal in its entirety. The first issue involved the deletion of addition on account of dealers' commission for failure to deduct TDS, with the ITAT determining that TDS was not required until actual payment was made. The second issue concerned the treatment of consultancy charges as revenue expenditure, with the ITAT agreeing that the expenditure aimed at improving sales and profitability, thus being revenue in nature and not capital expenditure. Case-Laws Income Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177476