https://www.taxtmi.com/caselaws?id=405341 The Tribunal addressed the disallowance of TDS on VISA Cards and the addition of provision for Card receivable write-back. The judgment clarified deductions' allowability, directing the CIT(A) to determine the reimbursable nature of the expenditure for VISA Cards. Regarding the provision for Card receivable write-back, the Tribunal allowed the deduction, following a previous favorable decision for the assessee. Consequently, the appeal was partly allowed based on the Tribunal's rulings, providing clarity on the disputed issues. en-us Mon, 15 Mar 2021 00:00:00 +0530 Wed, 17 Mar 2021 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405341 The Tribunal addressed the disallowance of TDS on VISA Cards and the addition of provision for Card receivable write-back. The judgment clarified deductions' allowability, directing the CIT(A) to determine the reimbursable nature of the expenditure for VISA Cards. Regarding the provision for Card receivable write-back, the Tribunal allowed the deduction, following a previous favorable decision for the assessee. Consequently, the appeal was partly allowed based on the Tribunal's rulings, providing clarity on the disputed issues. Case-Laws Income Tax Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405341