https://www.taxtmi.com/caselaws?id=297639 The Tribunal dismissed the revenue's appeal, upholding the decisions of the ld. CIT (A) in both instances. The first addition disallowed on account of 'Royalty payment' was settled in favor of the assessee by the jurisdictional High Court, citing lack of legal backing to the agreement and absence of justification for the payments. The second addition disallowed for 'non-deduction of TDS on commission payment to foreign companies' was found legally untenable by the Tribunal, affirming the ld. CIT (A)'s order. The judgment was pronounced on 17/02/2021. en-us Wed, 17 Feb 2021 00:00:00 +0530 Wed, 15 Sep 2021 08:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297639 The Tribunal dismissed the revenue's appeal, upholding the decisions of the ld. CIT (A) in both instances. The first addition disallowed on account of 'Royalty payment' was settled in favor of the assessee by the jurisdictional High Court, citing lack of legal backing to the agreement and absence of justification for the payments. The second addition disallowed for 'non-deduction of TDS on commission payment to foreign companies' was found legally untenable by the Tribunal, affirming the ld. CIT (A)'s order. The judgment was pronounced on 17/02/2021. Case-Laws Income Tax Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297639