https://www.taxtmi.com/caselaws?id=413026 The Tribunal partly allowed the appeal for statistical purposes. It upheld the disallowances of electricity and water expenses as well as foreign traveling expenses. However, the issue of disallowance under Section 40(a)(ia) for non-deduction of tax at source on payments to the International Bar Association was remanded back to the Assessing Officer for fresh consideration. en-us Tue, 21 Sep 2021 00:00:00 +0530 Mon, 04 Oct 2021 08:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413026 The Tribunal partly allowed the appeal for statistical purposes. It upheld the disallowances of electricity and water expenses as well as foreign traveling expenses. However, the issue of disallowance under Section 40(a)(ia) for non-deduction of tax at source on payments to the International Bar Association was remanded back to the Assessing Officer for fresh consideration. Case-Laws Income Tax Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413026