https://www.taxtmi.com/caselaws?id=180331 The stay petition seeking relief from an outstanding demand was dismissed as the appeal had already been disposed of. The disallowance of commission payments made to M/s Misc. Maldives Pvt. Ltd. and Mr. Hussain Shiham was initially upheld by the CIT(A) but overturned by the Tribunal, ruling that the services did not qualify as technical under sec. 9(1)(vii). Consequently, the levy of interest u/s 234B and 234C was addressed, with the AO directed to provide relief in this regard. en-us Fri, 21 Dec 2012 00:00:00 +0530 Tue, 05 Apr 2016 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180331 The stay petition seeking relief from an outstanding demand was dismissed as the appeal had already been disposed of. The disallowance of commission payments made to M/s Misc. Maldives Pvt. Ltd. and Mr. Hussain Shiham was initially upheld by the CIT(A) but overturned by the Tribunal, ruling that the services did not qualify as technical under sec. 9(1)(vii). Consequently, the levy of interest u/s 234B and 234C was addressed, with the AO directed to provide relief in this regard. Case-Laws Income Tax Fri, 21 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180331