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    <title>2018 (3) TMI 1347 - ITAT DELHI</title>
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    <description>The Revenue&#039;s appeal was dismissed, and the cross objection of the assessee was partly allowed for statistical purposes. The ITAT upheld the CIT(A)&#039;s decision regarding the disallowance of commission paid to the Managing Director under Section 36(1)(ii) of the Income Tax Act, 1961, based on previous judgments. The disallowance of foreign travel expenses of directors was not justified as there was no family travel, and the excessive HRA paid to the Managing Director was remanded back to the Assessing Officer for further consideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=357644</link>
      <description>The Revenue&#039;s appeal was dismissed, and the cross objection of the assessee was partly allowed for statistical purposes. The ITAT upheld the CIT(A)&#039;s decision regarding the disallowance of commission paid to the Managing Director under Section 36(1)(ii) of the Income Tax Act, 1961, based on previous judgments. The disallowance of foreign travel expenses of directors was not justified as there was no family travel, and the excessive HRA paid to the Managing Director was remanded back to the Assessing Officer for further consideration.</description>
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