https://www.taxtmi.com/caselaws?id=431575 The Tribunal partly allowed the appeal by directing the deletion of disallowances under Sections 40(a)(ia) and 40(a)(i) related to discounts to prepaid distributors and IUC payments to foreign operators. The issue of reopening the assessment proceedings was dismissed as not pressed. en-us Wed, 14 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431575 The Tribunal partly allowed the appeal by directing the deletion of disallowances under Sections 40(a)(ia) and 40(a)(i) related to discounts to prepaid distributors and IUC payments to foreign operators. The issue of reopening the assessment proceedings was dismissed as not pressed. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431575