https://www.taxtmi.com/caselaws?id=440882 The Tribunal upheld the CIT (Appeals)'s decisions to delete additions for commission expenses, export promotion expenses, interest expenses, and preservation charges. The Tribunal emphasized that the expenses were genuine, not subject to TDS under Sections 9 and 195 of the Income Tax Act, and supported by proper business justifications. The Revenue's appeal was dismissed, affirming the deletions made by the lower authorities. en-us Tue, 25 Jul 2023 00:00:00 +0530 Thu, 27 Jul 2023 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440882 The Tribunal upheld the CIT (Appeals)'s decisions to delete additions for commission expenses, export promotion expenses, interest expenses, and preservation charges. The Tribunal emphasized that the expenses were genuine, not subject to TDS under Sections 9 and 195 of the Income Tax Act, and supported by proper business justifications. The Revenue's appeal was dismissed, affirming the deletions made by the lower authorities. Case-Laws Income Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440882