https://www.taxtmi.com/caselaws?id=67020 The ITAT overturned the disallowance of commission payments to Mrs. R.M. Engineer, finding that she had indeed facilitated business dealings for the assessee, contrary to the ITO's observations. The ITAT concluded that the commission payments were supported by agreements and credited to her account. Additionally, the ITAT reduced the disallowance of travelling expenses from Rs. 2,000 to Rs. 1,000, noting that the expenses were verifiable through maintained vouchers. Overall, the ITAT partly allowed the appeal, ruling in favor of the assessee on both issues. en-us Thu, 30 Jul 1981 00:00:00 +0530 Tue, 08 Mar 2011 17:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67020 The ITAT overturned the disallowance of commission payments to Mrs. R.M. Engineer, finding that she had indeed facilitated business dealings for the assessee, contrary to the ITO's observations. The ITAT concluded that the commission payments were supported by agreements and credited to her account. Additionally, the ITAT reduced the disallowance of travelling expenses from Rs. 2,000 to Rs. 1,000, noting that the expenses were verifiable through maintained vouchers. Overall, the ITAT partly allowed the appeal, ruling in favor of the assessee on both issues. Case-Laws Income Tax Thu, 30 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67020