https://www.taxtmi.com/caselaws?id=179861 The revenue's appeals against the CIT (A)-II, Hyderabad's orders for the assessment years 2002-03 and 2004-05 were partly allowed by the Tribunal. The Tribunal upheld the deletion of sales commission addition due to exemption from TDS under Circular 786. The processing charges issue favored the revenue based on a precedent. Treatment of other incomes issue was decided in favor of the assessee. The Tribunal directed proper computation of deductions, preventing repetitive deductions. Non-compete fees were ruled as non-taxable capital gains. The Tribunal's decision provided detailed reasoning on each issue. en-us Fri, 25 Jun 2010 00:00:00 +0530 Thu, 10 Mar 2016 18:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179861 The revenue's appeals against the CIT (A)-II, Hyderabad's orders for the assessment years 2002-03 and 2004-05 were partly allowed by the Tribunal. The Tribunal upheld the deletion of sales commission addition due to exemption from TDS under Circular 786. The processing charges issue favored the revenue based on a precedent. Treatment of other incomes issue was decided in favor of the assessee. The Tribunal directed proper computation of deductions, preventing repetitive deductions. Non-compete fees were ruled as non-taxable capital gains. The Tribunal's decision provided detailed reasoning on each issue. Case-Laws Income Tax Fri, 25 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179861