https://www.taxtmi.com/caselaws?id=282486 The ITAT upheld the CIT(A)'s decision regarding the disallowance of commission paid to non-resident agents, partly allowing the appeal and remanding the matter for verification of details for certain agents. The ITAT deleted the addition of alleged suppression of sales in transit, following previous decisions in the assessee's cases. Additionally, the ITAT confirmed the allowance of depreciation on non-compete fees, considering them as intangible assets eligible for depreciation. The judgments were collectively delivered by the Vice President and Judicial Member of the ITAT Ahmedabad Bench, aligning with previous rulings in the assessee's cases for earlier assessment years. en-us Fri, 26 Oct 2018 00:00:00 +0530 Fri, 09 Aug 2019 13:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282486 The ITAT upheld the CIT(A)'s decision regarding the disallowance of commission paid to non-resident agents, partly allowing the appeal and remanding the matter for verification of details for certain agents. The ITAT deleted the addition of alleged suppression of sales in transit, following previous decisions in the assessee's cases. Additionally, the ITAT confirmed the allowance of depreciation on non-compete fees, considering them as intangible assets eligible for depreciation. The judgments were collectively delivered by the Vice President and Judicial Member of the ITAT Ahmedabad Bench, aligning with previous rulings in the assessee's cases for earlier assessment years. Case-Laws Income Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282486