https://www.taxtmi.com/caselaws?id=800117 Commission payments subject to withholding obligations under section 195 cannot be disallowed under section 40(a)(ia) where applicable precedent does not require such withholding. Sections 10A and 10B operate as special, self-contained regimes for eligible export undertakings. Amounts recovered from employees and liabilities written back constitute business income where they arise incidentally from activities integral to the export business and are undertaken on commercial expediency. Such receipts form part of the undertaking's profits rather than being separately assessable as income from other sources under section 56. en-us Thu, 17 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800117 Commission payments subject to withholding obligations under section 195 cannot be disallowed under section 40(a)(ia) where applicable precedent does not require such withholding. Sections 10A and 10B operate as special, self-contained regimes for eligible export undertakings. Amounts recovered from employees and liabilities written back constitute business income where they arise incidentally from activities integral to the export business and are undertaken on commercial expediency. Such receipts form part of the undertaking's profits rather than being separately assessable as income from other sources under section 56. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800117