https://www.taxtmi.com/caselaws?id=342380 The Tribunal allowed the appeals, deleting disallowances for China and Switzerland tour expenses for A.Y. 2008-09 and 2009-10. However, it rejected the deduction of Egypt tour expenses for A.Y. 2008-09, upheld the withdrawal of China tour expenses deduction for A.Y. 2009-10, and remanded the TDS credit issue for verification. The addition of short contract receipt amount was deferred for verification, and the appeal on interest charges was rejected. The Tribunal emphasized factual verification and adherence to accrual principles in its decision. en-us Mon, 01 May 2017 00:00:00 +0530 Wed, 03 May 2017 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342380 The Tribunal allowed the appeals, deleting disallowances for China and Switzerland tour expenses for A.Y. 2008-09 and 2009-10. However, it rejected the deduction of Egypt tour expenses for A.Y. 2008-09, upheld the withdrawal of China tour expenses deduction for A.Y. 2009-10, and remanded the TDS credit issue for verification. The addition of short contract receipt amount was deferred for verification, and the appeal on interest charges was rejected. The Tribunal emphasized factual verification and adherence to accrual principles in its decision. Case-Laws Income Tax Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342380