https://www.taxtmi.com/caselaws?id=411781 The ITAT upheld the CIT(A)'s decision in dismissing the Revenue's appeals. The Tribunal affirmed that the additions and deductions made by the assessee were supported by documentary evidence and aligned with the agreements and commercial decisions. The reassignment of contract receipts, deduction of service fee, and waiver of idling charges were deemed justified, leading to the dismissal of the Revenue's appeals. en-us Tue, 24 Aug 2021 00:00:00 +0530 Fri, 03 Sep 2021 09:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411781 The ITAT upheld the CIT(A)'s decision in dismissing the Revenue's appeals. The Tribunal affirmed that the additions and deductions made by the assessee were supported by documentary evidence and aligned with the agreements and commercial decisions. The reassignment of contract receipts, deduction of service fee, and waiver of idling charges were deemed justified, leading to the dismissal of the Revenue's appeals. Case-Laws Income Tax Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411781