https://www.taxtmi.com/caselaws?id=395863 The Tribunal allowed the appeal for statistical purposes, directing a fresh assessment by the Assessing Officer based on new contentions and evidence presented during the Tribunal proceedings. The case was remanded for reassessment, emphasizing the need for verification of the appellant's claim that the amount in question constituted management fees for Vodafone, rather than commission income subject to tax deduction at source under section 40(a)(ia) of the Income Tax Act, 1961. en-us Mon, 04 May 2020 00:00:00 +0530 Thu, 11 Jun 2020 10:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395863 The Tribunal allowed the appeal for statistical purposes, directing a fresh assessment by the Assessing Officer based on new contentions and evidence presented during the Tribunal proceedings. The case was remanded for reassessment, emphasizing the need for verification of the appellant's claim that the amount in question constituted management fees for Vodafone, rather than commission income subject to tax deduction at source under section 40(a)(ia) of the Income Tax Act, 1961. Case-Laws Income Tax Mon, 04 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395863