https://www.taxtmi.com/caselaws?id=331698 The Tribunal dismissed Revenue's appeals against the deletion of additions on account of commission expenses for A.Y. 2009-10 and A.Y. 2012-13. The CIT(A) upheld the deletion, emphasizing the genuine nature of expenses, lack of taxable income in India, and precedents supporting the appellant. The Tribunal found no errors in the CIT(A)'s decision, considering consistency in past rulings and the non-residents' lack of Permanent Establishment in India. Previous acceptance of similar expenses and lack of operations in India by foreign agents were crucial in dismissing the appeals. en-us Mon, 25 Jul 2016 00:00:00 +0530 Tue, 30 Aug 2016 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331698 The Tribunal dismissed Revenue's appeals against the deletion of additions on account of commission expenses for A.Y. 2009-10 and A.Y. 2012-13. The CIT(A) upheld the deletion, emphasizing the genuine nature of expenses, lack of taxable income in India, and precedents supporting the appellant. The Tribunal found no errors in the CIT(A)'s decision, considering consistency in past rulings and the non-residents' lack of Permanent Establishment in India. Previous acceptance of similar expenses and lack of operations in India by foreign agents were crucial in dismissing the appeals. Case-Laws Income Tax Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331698