https://www.taxtmi.com/caselaws?id=221098 The Tribunal dismissed all four appeals by the revenue, confirming the CIT(A)'s orders. The commission payments were deemed lawful business expenditure, not subject to TDS under Section 195, and the delay in filing appeals was justified. Consequently, the penalties imposed under Section 271(1)(c) were also dismissed. en-us Fri, 13 Jan 2012 00:00:00 +0530 Fri, 22 Feb 2013 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221098 The Tribunal dismissed all four appeals by the revenue, confirming the CIT(A)'s orders. The commission payments were deemed lawful business expenditure, not subject to TDS under Section 195, and the delay in filing appeals was justified. Consequently, the penalties imposed under Section 271(1)(c) were also dismissed. Case-Laws Income Tax Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221098