https://www.taxtmi.com/caselaws?id=63001 The Tribunal allowed the appeal, directing the Commissioner (A) to reevaluate the deduction claim for a private limited company manufacturing transformers. The company claimed a commission payment of Rs. 30,000 for procuring orders from Punjab State Electricity Board. Despite initial denial due to lack of evidence, new evidence including an appointment letter and receipt supported the commission payment's necessity for securing contracts. The Tribunal emphasized the importance of considering all relevant evidence and ordered a reassessment, ultimately allowing the appeal for statistical purposes. en-us Tue, 15 Dec 1987 00:00:00 +0530 Thu, 27 Jan 2011 12:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63001 The Tribunal allowed the appeal, directing the Commissioner (A) to reevaluate the deduction claim for a private limited company manufacturing transformers. The company claimed a commission payment of Rs. 30,000 for procuring orders from Punjab State Electricity Board. Despite initial denial due to lack of evidence, new evidence including an appointment letter and receipt supported the commission payment's necessity for securing contracts. The Tribunal emphasized the importance of considering all relevant evidence and ordered a reassessment, ultimately allowing the appeal for statistical purposes. Case-Laws Income Tax Tue, 15 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63001