https://www.taxtmi.com/caselaws?id=220859 The Tribunal ruled in favor of the assessee, holding that the revenue authorities' addition to the assessee's income under sec. 41(1)(a) of the IT Act, 1961 was not supported by sufficient evidence. The Tribunal found the decision to be based on assumptions without concrete proof of the liability adjustment towards commission payable. Consequently, the Tribunal directed the deletion of the addition, allowing the appeal filed by the assessee. en-us Fri, 14 Sep 2012 00:00:00 +0530 Tue, 12 Feb 2013 10:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220859 The Tribunal ruled in favor of the assessee, holding that the revenue authorities' addition to the assessee's income under sec. 41(1)(a) of the IT Act, 1961 was not supported by sufficient evidence. The Tribunal found the decision to be based on assumptions without concrete proof of the liability adjustment towards commission payable. Consequently, the Tribunal directed the deletion of the addition, allowing the appeal filed by the assessee. Case-Laws Income Tax Fri, 14 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220859