https://www.taxtmi.com/caselaws?id=377602 The assessee's appeal was partly allowed for statistical purposes, with the department's appeal being dismissed. The Tribunal directed the Assessing Officer to re-examine various issues, including the disallowance of maintenance charges paid to Cisco, non-taxable allowances to expatriate employees, gratuity liability, mark-up charges, and expenses incurred on behalf of expatriates. The Tribunal also addressed issues related to TDS credits, advance tax credits, incorrect levy of interest, and penalty proceedings, providing directions for further verification and actions. en-us Tue, 26 Mar 2019 00:00:00 +0530 Mon, 01 Apr 2019 09:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377602 The assessee's appeal was partly allowed for statistical purposes, with the department's appeal being dismissed. The Tribunal directed the Assessing Officer to re-examine various issues, including the disallowance of maintenance charges paid to Cisco, non-taxable allowances to expatriate employees, gratuity liability, mark-up charges, and expenses incurred on behalf of expatriates. The Tribunal also addressed issues related to TDS credits, advance tax credits, incorrect levy of interest, and penalty proceedings, providing directions for further verification and actions. Case-Laws Income Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377602