https://www.taxtmi.com/caselaws?id=65305 The Tribunal allowed the appeal, directing the deletion of the disallowance of Rs. 75,80,000. It held that the appellant adequately proved that the commissions were paid for services rendered and were eligible for deduction under Section 37(1) of the IT Act. The Tribunal emphasized consistency in allowing similar commissions in past years, the appellant's business model, and the detailed evidence provided. The AO's failure to rebut the evidence and the principle of consistency across assessment years were also highlighted. Interest under Section 234B was deemed consequential. en-us Fri, 06 Nov 2009 00:00:00 +0530 Sat, 02 Sep 2023 22:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65305 The Tribunal allowed the appeal, directing the deletion of the disallowance of Rs. 75,80,000. It held that the appellant adequately proved that the commissions were paid for services rendered and were eligible for deduction under Section 37(1) of the IT Act. The Tribunal emphasized consistency in allowing similar commissions in past years, the appellant's business model, and the detailed evidence provided. The AO's failure to rebut the evidence and the principle of consistency across assessment years were also highlighted. Interest under Section 234B was deemed consequential. Case-Laws Income Tax Fri, 06 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65305