https://www.taxtmi.com/caselaws?id=186642 The Tribunal upheld the Commissioner's decisions on both issues. It confirmed that deductions under Section 80IB should be calculated independently for each unit and that commission payments to foreign agents without tax deduction were not disallowable under Section 40(a)(i). The Revenue's appeal was dismissed, and the judgment was pronounced on March 31, 2016, in Chennai. en-us Thu, 31 Mar 2016 00:00:00 +0530 Mon, 26 Sep 2016 10:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186642 The Tribunal upheld the Commissioner's decisions on both issues. It confirmed that deductions under Section 80IB should be calculated independently for each unit and that commission payments to foreign agents without tax deduction were not disallowable under Section 40(a)(i). The Revenue's appeal was dismissed, and the judgment was pronounced on March 31, 2016, in Chennai. Case-Laws Income Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186642