https://www.taxtmi.com/caselaws?id=118011 The Tribunal dismissed the Department's appeal and upheld the CIT(A)'s decisions on all issues. Reliefs for freight charges and cash credits were maintained, and disallowances for telephone expenses were adjusted. The addition under Section 41(1) was deleted. The Tribunal allowed the assessee's appeal regarding the commission payment, finding sufficient evidence to delete the disallowance. en-us Sun, 01 Aug 2004 00:00:00 +0530 Tue, 11 Jun 2024 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118011 The Tribunal dismissed the Department's appeal and upheld the CIT(A)'s decisions on all issues. Reliefs for freight charges and cash credits were maintained, and disallowances for telephone expenses were adjusted. The addition under Section 41(1) was deleted. The Tribunal allowed the assessee's appeal regarding the commission payment, finding sufficient evidence to delete the disallowance. Case-Laws Income Tax Sun, 01 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118011