https://www.taxtmi.com/caselaws?id=413682 The court dismissed the revenue's appeals regarding the deductibility of expenses incurred in Russia for contracts in India by a nonresident company. The Assessing Officer disallowed the expenses due to various reasons, but the Assessee provided additional evidence during appellate proceedings, which the ld. CIT(A) admitted under rule 46A. The ld. CIT(A) thoroughly examined each expense, considering TDS and Section 40(a)(ia) provisions, before allowing them. The revenue's challenges on the admission of additional evidence and allowance of expenses were dismissed, resulting in the dismissal of both appeals. en-us Tue, 05 Oct 2021 00:00:00 +0530 Fri, 09 Sep 2022 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413682 The court dismissed the revenue's appeals regarding the deductibility of expenses incurred in Russia for contracts in India by a nonresident company. The Assessing Officer disallowed the expenses due to various reasons, but the Assessee provided additional evidence during appellate proceedings, which the ld. CIT(A) admitted under rule 46A. The ld. CIT(A) thoroughly examined each expense, considering TDS and Section 40(a)(ia) provisions, before allowing them. The revenue's challenges on the admission of additional evidence and allowance of expenses were dismissed, resulting in the dismissal of both appeals. Case-Laws Income Tax Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413682