https://www.taxtmi.com/caselaws?id=351914 The tribunal allowed the appeals for both assessment years, determining that income from cementing services should be taxed under Section 44BB instead of Section 44DA. Disallowances of transportation expenses and ERP/training costs were either allowed or considered infructuous. Interest charges were viewed as consequential, and the initiation of penalty proceedings was dismissed. en-us Mon, 27 Nov 2017 00:00:00 +0530 Sat, 02 Dec 2017 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351914 The tribunal allowed the appeals for both assessment years, determining that income from cementing services should be taxed under Section 44BB instead of Section 44DA. Disallowances of transportation expenses and ERP/training costs were either allowed or considered infructuous. Interest charges were viewed as consequential, and the initiation of penalty proceedings was dismissed. Case-Laws Income Tax Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351914