https://www.taxtmi.com/caselaws?id=60454 The Tribunal allowed partial relief to the assessee by overturning the disallowance of Biri binding charges related to Munshis, ruling these as piece-rated payments not subject to Section 194H. It upheld the CIT(A)'s decision to delete the disallowance of commission paid to directors, confirming it as an incentive not covered by Sections 194H or 194J. The Tribunal remanded the issue of sales promotion expenses for re-examination due to lack of evidence. It upheld the disallowance of carriage inward charges for non-deduction of tax at source. Both the Revenue's and assessee's appeals were partly allowed for statistical purposes. en-us Fri, 27 Mar 2009 00:00:00 +0530 Mon, 23 Oct 2023 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60454 The Tribunal allowed partial relief to the assessee by overturning the disallowance of Biri binding charges related to Munshis, ruling these as piece-rated payments not subject to Section 194H. It upheld the CIT(A)'s decision to delete the disallowance of commission paid to directors, confirming it as an incentive not covered by Sections 194H or 194J. The Tribunal remanded the issue of sales promotion expenses for re-examination due to lack of evidence. It upheld the disallowance of carriage inward charges for non-deduction of tax at source. Both the Revenue's and assessee's appeals were partly allowed for statistical purposes. Case-Laws Income Tax Fri, 27 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60454