https://www.taxtmi.com/caselaws?id=432458 The Tribunal partially allowed the appeal, setting aside the CIT(A)'s deletion of additions towards CFS charges, plot rent, dock expenses, and shipping company charges. The matters were remanded to the AO for further examination and factual determination regarding TDS deductions and applicability of relevant tax provisions. The Tribunal found the CIT(A)'s application of the reimbursement theory unsubstantiated and held that the deletions of these additions were not justified. The Department's request for leave to make additions or modifications was acknowledged but not specifically addressed in the judgment. en-us Fri, 23 Sep 2022 00:00:00 +0530 Fri, 06 Jan 2023 09:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432458 The Tribunal partially allowed the appeal, setting aside the CIT(A)'s deletion of additions towards CFS charges, plot rent, dock expenses, and shipping company charges. The matters were remanded to the AO for further examination and factual determination regarding TDS deductions and applicability of relevant tax provisions. The Tribunal found the CIT(A)'s application of the reimbursement theory unsubstantiated and held that the deletions of these additions were not justified. The Department's request for leave to make additions or modifications was acknowledged but not specifically addressed in the judgment. Case-Laws Income Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432458