https://www.taxtmi.com/caselaws?id=58370 The ITAT Bombay-B upheld the AAC's decision that the payment of Rs. 60,000 by the assessee to Cambatta Industries was for technical fees and not for acquiring the agency. The Tribunal found no merit in the ITO's disallowance and dismissed the departmental appeal, emphasizing the lack of a substantiated case for disallowance. en-us Fri, 12 Feb 1982 00:00:00 +0530 Sat, 18 Dec 2010 16:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58370 The ITAT Bombay-B upheld the AAC's decision that the payment of Rs. 60,000 by the assessee to Cambatta Industries was for technical fees and not for acquiring the agency. The Tribunal found no merit in the ITO's disallowance and dismissed the departmental appeal, emphasizing the lack of a substantiated case for disallowance. Case-Laws Income Tax Fri, 12 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58370