https://www.taxtmi.com/caselaws?id=233825 The court allowed the condonation of delay cautioning the department to be more careful. Regarding the disallowance of commission payments, the CIT(A) and Tribunal found the payments legitimate and fully disclosed, upholding their deductibility under Section 37(1) of the Income Tax Act. The High Court dismissed the department's appeal, affirming the lower authorities' decisions. The judgment stresses cooperation in procedural matters and supports the legitimacy of the commission payments made by the assessee. en-us Wed, 24 Apr 2013 00:00:00 +0530 Sat, 22 Feb 2020 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233825 The court allowed the condonation of delay cautioning the department to be more careful. Regarding the disallowance of commission payments, the CIT(A) and Tribunal found the payments legitimate and fully disclosed, upholding their deductibility under Section 37(1) of the Income Tax Act. The High Court dismissed the department's appeal, affirming the lower authorities' decisions. The judgment stresses cooperation in procedural matters and supports the legitimacy of the commission payments made by the assessee. Case-Laws Income Tax Wed, 24 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233825