https://www.taxtmi.com/caselaws?id=235688 The Tribunal found in favor of the assessee, setting aside the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision to disallow commission payments and directing the Assessing Officer (AO) to reevaluate the issue with proper opportunity for cross-examination. The Tribunal criticized the CIT(A) for not following principles of natural justice and ordered a fresh adjudication. The decision on charging interest under sections 234A and 234B was left to the AO post reevaluation. The appeal was allowed for statistical purposes, emphasizing the importance of due process and consideration of all evidence. en-us Fri, 14 Jun 2013 00:00:00 +0530 Wed, 31 Jul 2013 08:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235688 The Tribunal found in favor of the assessee, setting aside the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision to disallow commission payments and directing the Assessing Officer (AO) to reevaluate the issue with proper opportunity for cross-examination. The Tribunal criticized the CIT(A) for not following principles of natural justice and ordered a fresh adjudication. The decision on charging interest under sections 234A and 234B was left to the AO post reevaluation. The appeal was allowed for statistical purposes, emphasizing the importance of due process and consideration of all evidence. Case-Laws Income Tax Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235688