https://www.taxtmi.com/caselaws?id=391973 The ITAT partially allowed the Revenue's appeal, directing one issue to be restored to the AO for verification based on necessary evidence, emphasizing principles of natural justice. The ITAT upheld the CIT(A)'s decision on other issues due to lack of evidence, including failure to establish a dispute leading to an arbitration award and non-residents' services used for sales outside India. The disallowances under section 40(a)(ia) were deleted as the Assessing Officer did not prove violations of relevant provisions. en-us Tue, 07 Jan 2020 00:00:00 +0530 Tue, 11 Feb 2020 07:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391973 The ITAT partially allowed the Revenue's appeal, directing one issue to be restored to the AO for verification based on necessary evidence, emphasizing principles of natural justice. The ITAT upheld the CIT(A)'s decision on other issues due to lack of evidence, including failure to establish a dispute leading to an arbitration award and non-residents' services used for sales outside India. The disallowances under section 40(a)(ia) were deleted as the Assessing Officer did not prove violations of relevant provisions. Case-Laws Income Tax Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391973