https://www.taxtmi.com/caselaws?id=338179 The Court dismissed the appeal challenging the disallowance of consulting charges, management consultancy fees, and commission payment. The Tribunal rightly deleted the disallowance of management consultancy fees and commission payment as the Assessing Officer failed to justify these additional disallowances made on remand. Regarding consulting charges, the Court found no new material or reasoning provided by the AO upon remand, leading to the deletion of the disallowance. No substantial question of law was identified, resulting in the dismissal of the appeal. en-us Tue, 17 Jan 2017 00:00:00 +0530 Fri, 27 Jan 2017 08:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338179 The Court dismissed the appeal challenging the disallowance of consulting charges, management consultancy fees, and commission payment. The Tribunal rightly deleted the disallowance of management consultancy fees and commission payment as the Assessing Officer failed to justify these additional disallowances made on remand. Regarding consulting charges, the Court found no new material or reasoning provided by the AO upon remand, leading to the deletion of the disallowance. No substantial question of law was identified, resulting in the dismissal of the appeal. Case-Laws Income Tax Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338179