https://www.taxtmi.com/caselaws?id=287272 The appeal was partly allowed by the Tribunal, limiting the disallowance under section 40(a)(ia) of the Income Tax Act, 1961 to specific expenses related to Port Handling Charges. The Tribunal directed the Assessing Officer to exclude the service tax component from the disallowance, considering the nature of expenses incurred by the assessee and differentiating between various categories of charges. en-us Wed, 12 Jun 2019 00:00:00 +0530 Tue, 07 Apr 2020 09:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287272 The appeal was partly allowed by the Tribunal, limiting the disallowance under section 40(a)(ia) of the Income Tax Act, 1961 to specific expenses related to Port Handling Charges. The Tribunal directed the Assessing Officer to exclude the service tax component from the disallowance, considering the nature of expenses incurred by the assessee and differentiating between various categories of charges. Case-Laws Income Tax Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287272