https://www.taxtmi.com/caselaws?id=67188 The appeal of the revenue was dismissed on both grounds. The disallowance of Rs. 13 lakhs on account of commission payment was deleted, with the majority of the ITAT members agreeing that the payments were justified based on business practices and agreements, and the services rendered by brokers were sufficiently established. The disallowance of Rs. 50,000 on account of telephone expenses was also deleted, as both ITAT members concurred with the CIT(A) that a State Government-managed company could not incur personal expenses, supporting the assessee's claims. en-us Mon, 26 Nov 2007 00:00:00 +0530 Tue, 09 Jan 2024 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67188 The appeal of the revenue was dismissed on both grounds. The disallowance of Rs. 13 lakhs on account of commission payment was deleted, with the majority of the ITAT members agreeing that the payments were justified based on business practices and agreements, and the services rendered by brokers were sufficiently established. The disallowance of Rs. 50,000 on account of telephone expenses was also deleted, as both ITAT members concurred with the CIT(A) that a State Government-managed company could not incur personal expenses, supporting the assessee's claims. Case-Laws Income Tax Mon, 26 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67188