https://www.taxtmi.com/caselaws?id=293114 The Bombay High Court affirmed the Tribunal's decision to decrease the commission rate for accommodation entry services from 2% to 0.15%, citing the Tribunal's consideration of pertinent factors and lack of a precise formula for such calculations. The Court found no substantial legal question in this adjustment and dismissed the Revenue's challenge. Similarly, the Court upheld the Tribunal's allowance of expenditure for the disputed activities, emphasizing the Tribunal's appropriate assessment of the circumstances involved. Consequently, the Appeals were dismissed, highlighting the factual nature of these determinations and the Tribunal's thorough consideration of relevant factors. en-us Mon, 25 Mar 2019 00:00:00 +0530 Sat, 23 Jan 2021 21:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293114 The Bombay High Court affirmed the Tribunal's decision to decrease the commission rate for accommodation entry services from 2% to 0.15%, citing the Tribunal's consideration of pertinent factors and lack of a precise formula for such calculations. The Court found no substantial legal question in this adjustment and dismissed the Revenue's challenge. Similarly, the Court upheld the Tribunal's allowance of expenditure for the disputed activities, emphasizing the Tribunal's appropriate assessment of the circumstances involved. Consequently, the Appeals were dismissed, highlighting the factual nature of these determinations and the Tribunal's thorough consideration of relevant factors. Case-Laws Income Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293114