https://www.taxtmi.com/caselaws?id=370439 The Tribunal allowed the appeal by the assessee, deleting the disallowance of Rs. 12,09,143 on account of commission payments to non-resident agents and Rs. 1,63,623 on account of prior period expenses. The judgment emphasized the principles of taxability under domestic law and tax treaties, and the proper accounting treatment of expenses under the mercantile system. en-us Mon, 15 Oct 2018 00:00:00 +0530 Sat, 17 Nov 2018 08:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370439 The Tribunal allowed the appeal by the assessee, deleting the disallowance of Rs. 12,09,143 on account of commission payments to non-resident agents and Rs. 1,63,623 on account of prior period expenses. The judgment emphasized the principles of taxability under domestic law and tax treaties, and the proper accounting treatment of expenses under the mercantile system. Case-Laws Income Tax Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370439