https://www.taxtmi.com/caselaws?id=219683 The Tribunal dismissed the appeal, affirming the appellant's classification as a pakka arahtia, mandating book audits under section 44AB, and requiring TDS deductions on commission payments. The addition of Rs.3,04,511 to income under section 40(a)(ia) was upheld, and section 44AB applied for AY 2007-08. The Tribunal supported the lower authorities' decisions, finding no merit in the appellant's contentions. en-us Fri, 16 Nov 2012 00:00:00 +0530 Sat, 22 Dec 2012 10:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219683 The Tribunal dismissed the appeal, affirming the appellant's classification as a pakka arahtia, mandating book audits under section 44AB, and requiring TDS deductions on commission payments. The addition of Rs.3,04,511 to income under section 40(a)(ia) was upheld, and section 44AB applied for AY 2007-08. The Tribunal supported the lower authorities' decisions, finding no merit in the appellant's contentions. Case-Laws Income Tax Fri, 16 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219683