https://www.taxtmi.com/caselaws?id=468089 A customs charge for delayed filing of a bill of entry was treated as compensatory in substance and therefore allowable under section 37(1). Commission paid to non-resident foreign agents, where services were rendered outside India and no income accrued or arose in India, was not chargeable to tax in India; section 195 did not apply and disallowance under section 40(a)(i) was unsustainable. An addition for alleged unaccounted cash receipts was deleted because it rested on third-party material without corroboration, and the Rule 46A(3) objection failed. Leave encashment provision remained disallowable under section 43B(f) because deduction is linked to actual payment. en-us Thu, 13 Feb 2025 00:00:00 +0530 Fri, 22 May 2026 15:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468089 A customs charge for delayed filing of a bill of entry was treated as compensatory in substance and therefore allowable under section 37(1). Commission paid to non-resident foreign agents, where services were rendered outside India and no income accrued or arose in India, was not chargeable to tax in India; section 195 did not apply and disallowance under section 40(a)(i) was unsustainable. An addition for alleged unaccounted cash receipts was deleted because it rested on third-party material without corroboration, and the Rule 46A(3) objection failed. Leave encashment provision remained disallowable under section 43B(f) because deduction is linked to actual payment. Case-Laws Income Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468089