https://www.taxtmi.com/caselaws?id=218145 The Tribunal partly allowed the Revenue's appeal, directing the assessee to provide concrete evidence of services rendered for the commission payment and business necessity for the generator rent. The issues of commission payment and generator rent were restored back to the AO for fresh examination, while the Tribunal upheld the CIT(A)'s decision on miscellaneous expenses, resulting in the deletion of a portion of the disallowance. en-us Fri, 12 Oct 2012 00:00:00 +0530 Wed, 31 Oct 2012 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218145 The Tribunal partly allowed the Revenue's appeal, directing the assessee to provide concrete evidence of services rendered for the commission payment and business necessity for the generator rent. The issues of commission payment and generator rent were restored back to the AO for fresh examination, while the Tribunal upheld the CIT(A)'s decision on miscellaneous expenses, resulting in the deletion of a portion of the disallowance. Case-Laws Income Tax Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218145