https://www.taxtmi.com/caselaws?id=61511 The Tribunal upheld the disallowance of the commission paid to Mrs. Samira Mallya due to lack of evidence of services rendered. The addition of C & F handling charges paid to Blue Chip Co. was deleted as genuine. The disallowance of payment to the Corporate Management Division of United Breweries Ltd. was partially upheld. The disallowance of service charges paid to Bombay Brewery Ltd. was deleted based on earlier Tribunal decisions. The levy of interest under section 217(1A) was upheld. The claim for triple shift allowance on machinery was dismissed. The deletion of addition made out of service charges paid to marketing agents was maintained, with the issue remanded for fresh adjudication by the Judicial Member. en-us Tue, 25 Aug 1998 00:00:00 +0530 Thu, 20 Jun 2013 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61511 The Tribunal upheld the disallowance of the commission paid to Mrs. Samira Mallya due to lack of evidence of services rendered. The addition of C & F handling charges paid to Blue Chip Co. was deleted as genuine. The disallowance of payment to the Corporate Management Division of United Breweries Ltd. was partially upheld. The disallowance of service charges paid to Bombay Brewery Ltd. was deleted based on earlier Tribunal decisions. The levy of interest under section 217(1A) was upheld. The claim for triple shift allowance on machinery was dismissed. The deletion of addition made out of service charges paid to marketing agents was maintained, with the issue remanded for fresh adjudication by the Judicial Member. Case-Laws Income Tax Tue, 25 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61511