https://www.taxtmi.com/caselaws?id=62717 The Tribunal upheld the Dy. CIT(A)'s decisions in the case, allowing the deduction of Rs. 42,151 from the incentive commission, setting aside the Rs. 5,000 addition for inadequate withdrawals, and canceling the penalty under Section 271(1)(c). The Department's appeal was dismissed on all grounds. en-us Fri, 17 May 1996 00:00:00 +0530 Fri, 21 Jan 2011 12:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62717 The Tribunal upheld the Dy. CIT(A)'s decisions in the case, allowing the deduction of Rs. 42,151 from the incentive commission, setting aside the Rs. 5,000 addition for inadequate withdrawals, and canceling the penalty under Section 271(1)(c). The Department's appeal was dismissed on all grounds. Case-Laws Income Tax Fri, 17 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62717