https://www.taxtmi.com/caselaws?id=64800 The Tribunal allowed the assessee's appeal, directing the AO to permit the deduction of Rs. 1,54,385 for commission paid to Ajay Kumar Gupta and to delete the addition of Rs. 54,000 on account of unexplained investment in the partner's capital account. The Tribunal found sufficient evidence of genuine commission transactions and noted that the partner had confirmed the capital contribution and provided details of the sources, leading to the conclusion that the additions were unjustified. en-us Fri, 29 May 1998 00:00:00 +0530 Wed, 09 Feb 2011 19:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64800 The Tribunal allowed the assessee's appeal, directing the AO to permit the deduction of Rs. 1,54,385 for commission paid to Ajay Kumar Gupta and to delete the addition of Rs. 54,000 on account of unexplained investment in the partner's capital account. The Tribunal found sufficient evidence of genuine commission transactions and noted that the partner had confirmed the capital contribution and provided details of the sources, leading to the conclusion that the additions were unjustified. Case-Laws Income Tax Fri, 29 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64800