https://www.taxtmi.com/caselaws?id=70659 The Income Tax Appellate Tribunal (ITAT) upheld the decision of the Commissioner of Income Tax (Appeals) to allow the disallowed commission payment of Rs. 6,46,210 for the assessment year 1991-92. The ITAT found that the commission was a legitimate business expenditure necessary for securing orders, supported by confirmations from recipients. The ITAT determined that the assessee had proven the business purpose and genuineness of the payments, dismissing the Revenue's appeal and affirming that the commission payments were deductible business expenditures. en-us Fri, 17 May 2002 00:00:00 +0530 Mon, 18 Apr 2011 13:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70659 The Income Tax Appellate Tribunal (ITAT) upheld the decision of the Commissioner of Income Tax (Appeals) to allow the disallowed commission payment of Rs. 6,46,210 for the assessment year 1991-92. The ITAT found that the commission was a legitimate business expenditure necessary for securing orders, supported by confirmations from recipients. The ITAT determined that the assessee had proven the business purpose and genuineness of the payments, dismissing the Revenue's appeal and affirming that the commission payments were deductible business expenditures. Case-Laws Income Tax Fri, 17 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70659