https://www.taxtmi.com/caselaws?id=151068 The Tribunal allowed the assessee's appeal partially, dismissing the Revenue's appeals. It held that the commission payments were deductible under section 37(1) as they were not against public policy. The Tribunal emphasized the importance of corroborative evidence and consistency in judicial decisions, applying the reasoning across different assessment years. The statement made during the survey, later retracted, was deemed insufficient to disallow the commission payments without supporting evidence. The Tribunal's decision for the assessment year 2005-06 was extended to other years for uniform treatment of similar facts. en-us Wed, 23 Dec 2009 00:00:00 +0530 Tue, 28 May 2013 15:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151068 The Tribunal allowed the assessee's appeal partially, dismissing the Revenue's appeals. It held that the commission payments were deductible under section 37(1) as they were not against public policy. The Tribunal emphasized the importance of corroborative evidence and consistency in judicial decisions, applying the reasoning across different assessment years. The statement made during the survey, later retracted, was deemed insufficient to disallow the commission payments without supporting evidence. The Tribunal's decision for the assessment year 2005-06 was extended to other years for uniform treatment of similar facts. Case-Laws Income Tax Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151068