https://www.taxtmi.com/caselaws?id=280250 The appeal involved various issues including sales commission without TDS, treatment of processing charges under S.80HHC, treatment of other incomes under S.80IA and 80IB, computation of deduction under S.80HHC, exclusion of sales-tax for S.80HHC deduction, and treatment of non-compete fees. The CIT(A)'s decision to exempt sales commission from TDS was upheld, processing charges were allowed as per Bombay High Court precedent, treatment of other incomes under S.80IA and 80IB was confirmed, and exclusion of sales-tax for deduction was in favor of the assessee. The treatment of non-compete fees as taxable capital gain was also ruled in favor of the assessee. The appeals were partly allowed for statistical purposes. en-us Fri, 25 Jun 2010 00:00:00 +0530 Fri, 26 Apr 2019 16:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280250 The appeal involved various issues including sales commission without TDS, treatment of processing charges under S.80HHC, treatment of other incomes under S.80IA and 80IB, computation of deduction under S.80HHC, exclusion of sales-tax for S.80HHC deduction, and treatment of non-compete fees. The CIT(A)'s decision to exempt sales commission from TDS was upheld, processing charges were allowed as per Bombay High Court precedent, treatment of other incomes under S.80IA and 80IB was confirmed, and exclusion of sales-tax for deduction was in favor of the assessee. The treatment of non-compete fees as taxable capital gain was also ruled in favor of the assessee. The appeals were partly allowed for statistical purposes. Case-Laws Income Tax Fri, 25 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280250