https://www.taxtmi.com/caselaws?id=208143 The Tribunal upheld the Commissioner's decision to delete disallowances made under section 40A(2)(b) of the Income-tax Act, 1961, regarding payments for commission, incentives, and consultancy charges. The Tribunal found that the Assessing Officer failed to prove the excessiveness or unreasonableness of the payments compared to fair market value, leading to the dismissal of the Revenue's appeal on January 8, 2010. en-us Fri, 08 Jan 2010 00:00:00 +0530 Thu, 06 Jun 2013 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208143 The Tribunal upheld the Commissioner's decision to delete disallowances made under section 40A(2)(b) of the Income-tax Act, 1961, regarding payments for commission, incentives, and consultancy charges. The Tribunal found that the Assessing Officer failed to prove the excessiveness or unreasonableness of the payments compared to fair market value, leading to the dismissal of the Revenue's appeal on January 8, 2010. Case-Laws Income Tax Fri, 08 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208143