https://www.taxtmi.com/caselaws?id=337863 The Tribunal allowed the assessee's appeals for both assessment years, dismissing the Revenue's appeals. The disallowance under section 40(a)(ia) was deleted as the payments were not claimed as expenditure. The issue of Bisi payment was remanded for further examination by the AO. The appeals of the assessee were treated as allowed for statistical purposes, while those of the Revenue were dismissed. en-us Fri, 18 Nov 2016 00:00:00 +0530 Thu, 19 Jan 2017 08:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337863 The Tribunal allowed the assessee's appeals for both assessment years, dismissing the Revenue's appeals. The disallowance under section 40(a)(ia) was deleted as the payments were not claimed as expenditure. The issue of Bisi payment was remanded for further examination by the AO. The appeals of the assessee were treated as allowed for statistical purposes, while those of the Revenue were dismissed. Case-Laws Income Tax Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337863