https://www.taxtmi.com/caselaws?id=446293 Employee welfare contribution required fresh verification because the record was insufficient to confirm whether the amount had already been added back in an earlier year, so the matter was remanded for reconsideration. Gateway payment charges were held not to be commission or brokerage on a principal-to-principal basis, making section 194H inapplicable; the addition was also found to travel beyond the limited scrutiny scope. The tribunal therefore deleted the gateway charge disallowance and granted relief to the assessee on that issue. en-us Thu, 21 Sep 2023 00:00:00 +0530 Thu, 30 Nov 2023 06:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446293 Employee welfare contribution required fresh verification because the record was insufficient to confirm whether the amount had already been added back in an earlier year, so the matter was remanded for reconsideration. Gateway payment charges were held not to be commission or brokerage on a principal-to-principal basis, making section 194H inapplicable; the addition was also found to travel beyond the limited scrutiny scope. The tribunal therefore deleted the gateway charge disallowance and granted relief to the assessee on that issue. Case-Laws Income Tax Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446293