https://www.taxtmi.com/caselaws?id=338575 The Tribunal upheld the CIT(A)'s decision to delete the additions made by the AO regarding the disallowance of expenses under the heads of discount and activation charges. The Tribunal found that the assessee provided sufficient evidence to support the expenses and that the AO failed to conduct further inquiries to verify the claims. Additionally, the Tribunal ruled in favor of the assessee in regards to the disallowance of discount and activation charges under Section 40(a)(ia) of the IT Act, stating that no TDS was required as the discounts were trade discounts and not commission. The Tribunal dismissed the departmental appeal on 07th November 2016. en-us Mon, 07 Nov 2016 00:00:00 +0530 Tue, 07 Feb 2017 15:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338575 The Tribunal upheld the CIT(A)'s decision to delete the additions made by the AO regarding the disallowance of expenses under the heads of discount and activation charges. The Tribunal found that the assessee provided sufficient evidence to support the expenses and that the AO failed to conduct further inquiries to verify the claims. Additionally, the Tribunal ruled in favor of the assessee in regards to the disallowance of discount and activation charges under Section 40(a)(ia) of the IT Act, stating that no TDS was required as the discounts were trade discounts and not commission. The Tribunal dismissed the departmental appeal on 07th November 2016. Case-Laws Income Tax Mon, 07 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338575