https://www.taxtmi.com/caselaws?id=406123 The Tribunal upheld the Ld. CIT(A)'s decisions on deletion of disallowances related to royalty payable and TDS on management fees, and partially upheld the disallowance u/s. 14A. It allowed the deduction of education cess on income tax and DDT paid, and remanded the issue of recomputation of DDT liability to the A.O. for verification and adjudication. The appeal of the Revenue was dismissed, and the cross-objection of the assessee was partly allowed for statistical purposes. en-us Wed, 24 Mar 2021 00:00:00 +0530 Wed, 07 Apr 2021 09:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406123 The Tribunal upheld the Ld. CIT(A)'s decisions on deletion of disallowances related to royalty payable and TDS on management fees, and partially upheld the disallowance u/s. 14A. It allowed the deduction of education cess on income tax and DDT paid, and remanded the issue of recomputation of DDT liability to the A.O. for verification and adjudication. The appeal of the Revenue was dismissed, and the cross-objection of the assessee was partly allowed for statistical purposes. Case-Laws Income Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406123