https://www.taxtmi.com/caselaws?id=70111 The Tribunal allowed the appeals of the assessee, quashing the orders impugned in all proceedings. The Tribunal held that the disallowance of commission payments as business expenditure does not automatically attract gift-tax, and the procedural fairness by the Appellate Commissioner was lacking. The Settlement Commission's findings were deemed valid, and the interpretation of commercial considerations versus gifts was clarified in favor of the assessee. en-us Mon, 31 Jul 2000 00:00:00 +0530 Mon, 13 Jun 2011 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70111 The Tribunal allowed the appeals of the assessee, quashing the orders impugned in all proceedings. The Tribunal held that the disallowance of commission payments as business expenditure does not automatically attract gift-tax, and the procedural fairness by the Appellate Commissioner was lacking. The Settlement Commission's findings were deemed valid, and the interpretation of commercial considerations versus gifts was clarified in favor of the assessee. Case-Laws Income Tax Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70111