https://www.taxtmi.com/caselaws?id=216560 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of commission payments made by the assessee. The Tribunal found that the AO's disallowance was based on a superficial approach without proper verification of the transactions' genuineness. Additionally, the Tribunal emphasized the importance of following the principle of consistency in assessments. The appeal filed by the Revenue was dismissed as lacking merit, with the Tribunal finding no fault in the CIT(A)'s order. en-us Tue, 31 Jul 2012 00:00:00 +0530 Thu, 13 Sep 2012 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216560 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of commission payments made by the assessee. The Tribunal found that the AO's disallowance was based on a superficial approach without proper verification of the transactions' genuineness. Additionally, the Tribunal emphasized the importance of following the principle of consistency in assessments. The appeal filed by the Revenue was dismissed as lacking merit, with the Tribunal finding no fault in the CIT(A)'s order. Case-Laws Income Tax Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216560