https://www.taxtmi.com/caselaws?id=306023 The Tribunal partly allowed the assessee's appeals for the assessment years 2005-06 and 2007-08, emphasizing adherence to legal provisions and scientific methodologies in determining provisions and disallowances. The Tribunal directed the Assessing Officer to allow deductions if TDS was subsequently deducted for provisions of sub-contract and labour charges. The issue of disallowances made under section 40(a)(ia) on commission and royalty payments was remitted for further adjudication by the CIT(A) with due opportunity to the assessee. en-us Thu, 03 Aug 2017 00:00:00 +0530 Fri, 06 Jan 2023 09:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306023 The Tribunal partly allowed the assessee's appeals for the assessment years 2005-06 and 2007-08, emphasizing adherence to legal provisions and scientific methodologies in determining provisions and disallowances. The Tribunal directed the Assessing Officer to allow deductions if TDS was subsequently deducted for provisions of sub-contract and labour charges. The issue of disallowances made under section 40(a)(ia) on commission and royalty payments was remitted for further adjudication by the CIT(A) with due opportunity to the assessee. Case-Laws Income Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306023