https://www.taxtmi.com/caselaws?id=219444 The High Court allowed the appeal under Section 260-A of the Income Tax Act, setting aside the Income Tax Appellate Tribunal's order. The Court found that the Tribunal failed to properly assess the evidence and provide sufficient justification for remanding the case to the Assessing Officer. It was determined that the sub-distributors did provide services, took orders, and sold cement, justifying the commission payment claimed by the trading company. Previous deductions for commission in similar circumstances were also considered, leading to the High Court deeming the Tribunal's order as illegal and setting it aside. en-us Mon, 10 Dec 2012 00:00:00 +0530 Thu, 13 Dec 2012 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219444 The High Court allowed the appeal under Section 260-A of the Income Tax Act, setting aside the Income Tax Appellate Tribunal's order. The Court found that the Tribunal failed to properly assess the evidence and provide sufficient justification for remanding the case to the Assessing Officer. It was determined that the sub-distributors did provide services, took orders, and sold cement, justifying the commission payment claimed by the trading company. Previous deductions for commission in similar circumstances were also considered, leading to the High Court deeming the Tribunal's order as illegal and setting it aside. Case-Laws Income Tax Mon, 10 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219444