https://www.taxtmi.com/caselaws?id=270870 The ITAT Kolkata dismissed all Revenue's appeals, upholding CIT(A)'s decisions regarding deletion of additions related to software charges, training charges, and reimbursement of expenses without TDS deductions. The ITAT emphasized that TDS provisions did not apply as the transactions involved purchases of software, employee training expenses, and legitimate reimbursements under joint venture agreements. en-us Fri, 11 Dec 2015 00:00:00 +0530 Tue, 19 Jan 2016 06:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270870 The ITAT Kolkata dismissed all Revenue's appeals, upholding CIT(A)'s decisions regarding deletion of additions related to software charges, training charges, and reimbursement of expenses without TDS deductions. The ITAT emphasized that TDS provisions did not apply as the transactions involved purchases of software, employee training expenses, and legitimate reimbursements under joint venture agreements. Case-Laws Income Tax Fri, 11 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270870