https://www.taxtmi.com/caselaws?id=32554 The Court allowed the condonation of delay in refiling the appeals and granted exemption subject to all just exceptions. The Revenue challenged a common order concerning assessment years 2000-01 and 2001-02, but the Court upheld the decisions of the Tribunal and CIT(A) regarding Sections 201(1) and 201(1A) of the Income Tax Act. The Court agreed with the findings that payments were not for technical services under Section 194J and that commission payments under Section 194H were actually trade discounts. As no substantial question of law arose, the appeals were dismissed. en-us Thu, 05 Mar 2009 00:00:00 +0530 Fri, 13 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32554 The Court allowed the condonation of delay in refiling the appeals and granted exemption subject to all just exceptions. The Revenue challenged a common order concerning assessment years 2000-01 and 2001-02, but the Court upheld the decisions of the Tribunal and CIT(A) regarding Sections 201(1) and 201(1A) of the Income Tax Act. The Court agreed with the findings that payments were not for technical services under Section 194J and that commission payments under Section 194H were actually trade discounts. As no substantial question of law arose, the appeals were dismissed. Case-Laws Income Tax Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32554