https://www.taxtmi.com/caselaws?id=117126 The Tribunal dismissed the department's appeal and partially allowed the assessee's appeal concerning various issues in the assessment year 1990-91. The Tribunal held that the entire commission paid to parties was allowable, rejecting the CIT(A)'s restriction. Additionally, the Tribunal allowed freight and cartage expenses, conveyance, car maintenance, car depreciation, and telephone expenses, emphasizing their business nature. The disallowance of expenses on briefcases was remanded for further review, while subscription expenses were deemed legitimate for business purposes. en-us Mon, 03 Feb 2003 00:00:00 +0530 Wed, 20 Jun 2012 14:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117126 The Tribunal dismissed the department's appeal and partially allowed the assessee's appeal concerning various issues in the assessment year 1990-91. The Tribunal held that the entire commission paid to parties was allowable, rejecting the CIT(A)'s restriction. Additionally, the Tribunal allowed freight and cartage expenses, conveyance, car maintenance, car depreciation, and telephone expenses, emphasizing their business nature. The disallowance of expenses on briefcases was remanded for further review, while subscription expenses were deemed legitimate for business purposes. Case-Laws Income Tax Mon, 03 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117126