https://www.taxtmi.com/caselaws?id=218783 The ITAT dismissed the Revenue's appeal, upholding the CIT(A)'s decisions in favor of the assessee. The deletion of the addition of insurance premium under the Keyman Insurance Scheme was allowed as an expense under Section 37(1) of the IT Act. The disallowance of sales commission was overturned due to valid explanations and common market practices. Additionally, the disallowance of salary payment in cash was deleted, as it was customary for low-wage employees and not legally required to be paid by cheque. en-us Wed, 25 Jan 2012 00:00:00 +0530 Mon, 26 Nov 2012 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218783 The ITAT dismissed the Revenue's appeal, upholding the CIT(A)'s decisions in favor of the assessee. The deletion of the addition of insurance premium under the Keyman Insurance Scheme was allowed as an expense under Section 37(1) of the IT Act. The disallowance of sales commission was overturned due to valid explanations and common market practices. Additionally, the disallowance of salary payment in cash was deleted, as it was customary for low-wage employees and not legally required to be paid by cheque. Case-Laws Income Tax Wed, 25 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218783