https://www.taxtmi.com/caselaws?id=276346 The tribunal allowed the appellant's appeals in a case involving the disallowance of commission expenses paid to a foreign party for AY 2009-10, AY 2011-12, and disallowance under section 14A of the Act for AY 2011-12. The tribunal directed the AO to delete the disallowances as the commission expenses were found to be part of export terms and not taxable in India for the recipients, and section 14A does not apply if no exempt income is received or receivable, respectively. en-us Mon, 18 Jun 2018 00:00:00 +0530 Thu, 08 Nov 2018 10:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276346 The tribunal allowed the appellant's appeals in a case involving the disallowance of commission expenses paid to a foreign party for AY 2009-10, AY 2011-12, and disallowance under section 14A of the Act for AY 2011-12. The tribunal directed the AO to delete the disallowances as the commission expenses were found to be part of export terms and not taxable in India for the recipients, and section 14A does not apply if no exempt income is received or receivable, respectively. Case-Laws Income Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276346