https://www.taxtmi.com/caselaws?id=759922 ITAT Ahmedabad partially allowed Revenue's appeal regarding sales commission disallowances to Associated Enterprises. The tribunal found CIT(A) violated Rule 46A by not obtaining remand report when accepting additional evidence regarding general sales commission, requiring re-adjudication. However, CIT(A)'s decisions allowing specific commissions to foreign entities Heubach GMBH and Darlington Enterprises were upheld, as assessee discharged its burden and Revenue failed to provide cogent material for disallowance. Regarding inventory valuation dispute over Beta Blue stock, the matter was remanded to AO for fresh adjudication after assessee explains rationale for using different weighted average methods for finished goods versus work-in-progress. en-us Wed, 10 Apr 2024 00:00:00 +0530 Wed, 09 Oct 2024 17:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759922 ITAT Ahmedabad partially allowed Revenue's appeal regarding sales commission disallowances to Associated Enterprises. The tribunal found CIT(A) violated Rule 46A by not obtaining remand report when accepting additional evidence regarding general sales commission, requiring re-adjudication. However, CIT(A)'s decisions allowing specific commissions to foreign entities Heubach GMBH and Darlington Enterprises were upheld, as assessee discharged its burden and Revenue failed to provide cogent material for disallowance. Regarding inventory valuation dispute over Beta Blue stock, the matter was remanded to AO for fresh adjudication after assessee explains rationale for using different weighted average methods for finished goods versus work-in-progress. Case-Laws Income Tax Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759922