https://www.taxtmi.com/caselaws?id=378987 The Tribunal ruled in favor of the assessee, allowing the appeals regarding Wharfage charges and employee-related expenses. It held that Wharfage charges were statutory levies, not subject to TDS under section 194-I. The Tribunal also allowed the salary and travel expenses of deputed employees as legitimate business expenses under section 37(1). Additionally, cash expenses disallowed under section 40A(3) were permitted due to business exigencies in remote areas. The appeals for both assessment years were partly allowed. en-us Mon, 22 Apr 2019 00:00:00 +0530 Wed, 24 Apr 2019 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378987 The Tribunal ruled in favor of the assessee, allowing the appeals regarding Wharfage charges and employee-related expenses. It held that Wharfage charges were statutory levies, not subject to TDS under section 194-I. The Tribunal also allowed the salary and travel expenses of deputed employees as legitimate business expenses under section 37(1). Additionally, cash expenses disallowed under section 40A(3) were permitted due to business exigencies in remote areas. The appeals for both assessment years were partly allowed. Case-Laws Income Tax Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378987