https://www.taxtmi.com/caselaws?id=183323 The Tribunal allowed the Assessee's appeal on all grounds. The disallowance of commission payments to non-resident sales agents under Section 40(a)(i) was overturned as the income was not taxable in India. The disallowance of revenue expenditure classified as "expenditure on R & D" under Section 37 was deleted, as it was considered normal revenue expenditure. Additionally, the disallowance of depreciation on UPS was reversed, with the Tribunal directing the Assessing Officer to allow 60% depreciation. The Tribunal's decision was pronounced on 26.04.2013. en-us Fri, 26 Apr 2013 00:00:00 +0530 Mon, 06 Jun 2016 10:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183323 The Tribunal allowed the Assessee's appeal on all grounds. The disallowance of commission payments to non-resident sales agents under Section 40(a)(i) was overturned as the income was not taxable in India. The disallowance of revenue expenditure classified as "expenditure on R & D" under Section 37 was deleted, as it was considered normal revenue expenditure. Additionally, the disallowance of depreciation on UPS was reversed, with the Tribunal directing the Assessing Officer to allow 60% depreciation. The Tribunal's decision was pronounced on 26.04.2013. Case-Laws Income Tax Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183323