https://www.taxtmi.com/caselaws?id=353508 The Tribunal upheld the CIT(A)'s decisions to delete additions made by the AO regarding commission expenses, disallowance under section 40(a)(ia) for payments to foreign shipping lines, bad debts written off, and a claim made without filing a revised return. The Tribunal dismissed the Revenue's appeal, affirming the deletions on all grounds, with the order pronounced on 03-01-2018. en-us Wed, 03 Jan 2018 00:00:00 +0530 Fri, 02 Feb 2018 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353508 The Tribunal upheld the CIT(A)'s decisions to delete additions made by the AO regarding commission expenses, disallowance under section 40(a)(ia) for payments to foreign shipping lines, bad debts written off, and a claim made without filing a revised return. The Tribunal dismissed the Revenue's appeal, affirming the deletions on all grounds, with the order pronounced on 03-01-2018. Case-Laws Income Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353508