https://www.taxtmi.com/caselaws?id=302069 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of commission under section 40(a)(ia) of the IT Act for various parties, emphasizing that commission paid for export services outside India was not taxable in India. Additionally, the Tribunal supported the CIT(A)'s allowance of the employee's contribution to PF & ESI, citing timely payments and previous court judgments. The Revenue's appeal was dismissed, and the assessee's cross-objection was partly allowed. en-us Thu, 01 Dec 2016 00:00:00 +0530 Tue, 03 May 2022 20:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302069 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of commission under section 40(a)(ia) of the IT Act for various parties, emphasizing that commission paid for export services outside India was not taxable in India. Additionally, the Tribunal supported the CIT(A)'s allowance of the employee's contribution to PF & ESI, citing timely payments and previous court judgments. The Revenue's appeal was dismissed, and the assessee's cross-objection was partly allowed. Case-Laws Income Tax Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302069