https://www.taxtmi.com/caselaws?id=297666 The appeal filed by the assessee was partly allowed by the Tribunal. The Tribunal directed a fresh adjudication by the Assessing Officer, providing the assessee with a fair opportunity to present necessary documents regarding royalty income differences. The disallowance of commission paid to a director was overturned in favor of the assessee based on proof of services rendered and past practices. Regarding the disallowance of depreciation and repair expenses, the Tribunal remanded the matter for verification and emphasized a fair hearing for the assessee, ultimately deciding in favor of the assessee on both grounds, in part. en-us Wed, 12 Apr 2017 00:00:00 +0530 Fri, 17 Sep 2021 09:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297666 The appeal filed by the assessee was partly allowed by the Tribunal. The Tribunal directed a fresh adjudication by the Assessing Officer, providing the assessee with a fair opportunity to present necessary documents regarding royalty income differences. The disallowance of commission paid to a director was overturned in favor of the assessee based on proof of services rendered and past practices. Regarding the disallowance of depreciation and repair expenses, the Tribunal remanded the matter for verification and emphasized a fair hearing for the assessee, ultimately deciding in favor of the assessee on both grounds, in part. Case-Laws Income Tax Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297666