https://www.taxtmi.com/caselaws?id=219512 The appeal by the assessee was allowed, and the disallowance of the commission paid was revoked. The ITAT held that sec. 40(a)(ia) does not apply to expenses already paid before the due date, following precedents set by various cases. The judgments of the ITAT, Delhi Benches, and the Special Bench supported this interpretation, leading to the cancellation of the CIT(A)'s order. en-us Fri, 20 Jul 2012 00:00:00 +0530 Mon, 10 Dec 2012 06:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219512 The appeal by the assessee was allowed, and the disallowance of the commission paid was revoked. The ITAT held that sec. 40(a)(ia) does not apply to expenses already paid before the due date, following precedents set by various cases. The judgments of the ITAT, Delhi Benches, and the Special Bench supported this interpretation, leading to the cancellation of the CIT(A)'s order. Case-Laws Income Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219512