https://www.taxtmi.com/caselaws?id=179753 The Appellate Tribunal dismissed the Revenue's appeal on all three issues. It upheld the Commissioner of Income-tax (Appeals) decisions in allowing puja and temple expenses as business expenditure, deleting the addition on account of cess on green leaf, and permitting the deduction of Tax Deducted at Source (TDS) for foreign payments. The Tribunal found that the expenses were incurred for the welfare and entertainment of staff, considered customary expenses, and ruled that TDS obligations did not apply to payments made to foreign agents without a permanent establishment in India. en-us Thu, 19 Dec 2013 00:00:00 +0530 Wed, 07 Sep 2016 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179753 The Appellate Tribunal dismissed the Revenue's appeal on all three issues. It upheld the Commissioner of Income-tax (Appeals) decisions in allowing puja and temple expenses as business expenditure, deleting the addition on account of cess on green leaf, and permitting the deduction of Tax Deducted at Source (TDS) for foreign payments. The Tribunal found that the expenses were incurred for the welfare and entertainment of staff, considered customary expenses, and ruled that TDS obligations did not apply to payments made to foreign agents without a permanent establishment in India. Case-Laws Income Tax Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179753