https://www.taxtmi.com/caselaws?id=356366 The Tribunal partially allowed the assessee's appeal regarding the disallowance of service charges claimed as a deduction. The Tribunal upheld the disallowance of service charges paid to certain intermediaries but directed the Assessing Officer to allow the deduction of the remaining service charges. The decision was based on the finding that while some service charges were justified due to market practices and necessity, payments to specific intermediaries were deemed unnecessary as the main supplier could provide the required services directly. en-us Mon, 26 Feb 2018 00:00:00 +0530 Thu, 01 Mar 2018 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356366 The Tribunal partially allowed the assessee's appeal regarding the disallowance of service charges claimed as a deduction. The Tribunal upheld the disallowance of service charges paid to certain intermediaries but directed the Assessing Officer to allow the deduction of the remaining service charges. The decision was based on the finding that while some service charges were justified due to market practices and necessity, payments to specific intermediaries were deemed unnecessary as the main supplier could provide the required services directly. Case-Laws Income Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356366