https://www.taxtmi.com/caselaws?id=332546 The Tribunal upheld the CIT(A)'s decision for AY 2006-07, determining that special placement fees should be taxed on an accrual basis when the obligation to provide services arises. However, for AY 2010-11, the Tribunal set aside the addition towards excess provision of gratuity and EL encashment, directing the AO to reexamine the matter due to lack of clarity in the assessment order. The Tribunal dismissed the Revenue's appeal for AY 2006-07 and allowed the assessee's appeal for AY 2010-11 for statistical purposes. en-us Fri, 01 Jul 2016 00:00:00 +0530 Tue, 20 Sep 2016 09:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332546 The Tribunal upheld the CIT(A)'s decision for AY 2006-07, determining that special placement fees should be taxed on an accrual basis when the obligation to provide services arises. However, for AY 2010-11, the Tribunal set aside the addition towards excess provision of gratuity and EL encashment, directing the AO to reexamine the matter due to lack of clarity in the assessment order. The Tribunal dismissed the Revenue's appeal for AY 2006-07 and allowed the assessee's appeal for AY 2010-11 for statistical purposes. Case-Laws Income Tax Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332546