https://www.taxtmi.com/caselaws?id=283195 The Tribunal dismissed the revenue's appeal, upholding the Commissioner of Income Tax (Appeals)'s decision to delete the disallowance of expenses for less TDS deduction under section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal found that the expenses for carriage fees did not qualify as royalty, as argued by the revenue, and supported the CIT(A)'s decision based on established legal principles from higher courts. Consequently, the appeal filed by the revenue for the assessment year 2012-2013 was ultimately dismissed. en-us Wed, 28 Feb 2018 00:00:00 +0530 Thu, 12 Sep 2019 10:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283195 The Tribunal dismissed the revenue's appeal, upholding the Commissioner of Income Tax (Appeals)'s decision to delete the disallowance of expenses for less TDS deduction under section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal found that the expenses for carriage fees did not qualify as royalty, as argued by the revenue, and supported the CIT(A)'s decision based on established legal principles from higher courts. Consequently, the appeal filed by the revenue for the assessment year 2012-2013 was ultimately dismissed. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283195