https://www.taxtmi.com/caselaws?id=210920 The Tribunal dismissed the Revenue's appeal and accepted the cross-appeal, limiting the commission claim to 4.5%. It found no evidence of illegal gratification in the commission payments, concluding they were for legitimate services by recognized agents. The Tribunal's decision was upheld, stating the commission expenses were allowable under Section 37 of the Income Tax Act due to the genuine services provided by the agents. The payments were deemed proper and not in violation of any laws or public policy, supported by factual analysis and evidence presented. en-us Thu, 16 Feb 2012 00:00:00 +0530 Sat, 25 Feb 2012 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210920 The Tribunal dismissed the Revenue's appeal and accepted the cross-appeal, limiting the commission claim to 4.5%. It found no evidence of illegal gratification in the commission payments, concluding they were for legitimate services by recognized agents. The Tribunal's decision was upheld, stating the commission expenses were allowable under Section 37 of the Income Tax Act due to the genuine services provided by the agents. The payments were deemed proper and not in violation of any laws or public policy, supported by factual analysis and evidence presented. Case-Laws Income Tax Thu, 16 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210920