https://www.taxtmi.com/caselaws?id=207325 The Tribunal dismissed both appeals filed by the Revenue, upholding the CIT(A)'s decision to delete additions related to commission payments and the disallowance of Rs.1,75,000. The Tribunal found that the commission payments were genuine, supported by substantial evidence, and that the disallowance lacked concrete evidence. The Revenue failed to provide fresh material evidence contradicting the findings, leading to the dismissal of their appeals. en-us Thu, 11 Feb 2010 00:00:00 +0530 Thu, 08 Dec 2011 23:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207325 The Tribunal dismissed both appeals filed by the Revenue, upholding the CIT(A)'s decision to delete additions related to commission payments and the disallowance of Rs.1,75,000. The Tribunal found that the commission payments were genuine, supported by substantial evidence, and that the disallowance lacked concrete evidence. The Revenue failed to provide fresh material evidence contradicting the findings, leading to the dismissal of their appeals. Case-Laws Income Tax Thu, 11 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207325