https://www.taxtmi.com/caselaws?id=240070 The High Court dismissed the Income Tax Appeal challenging the disallowance of commission paid to a selling agent for Assessment Years 1990-91 and 1991-92. The Court upheld the Tribunal's decision, emphasizing the lack of justifiable services by the selling agent, decrease in sales, and the discretion of income tax authorities in assessing the reasonableness of commission payments under the Income Tax Act. en-us Thu, 20 Sep 2012 00:00:00 +0530 Mon, 25 Nov 2013 00:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240070 The High Court dismissed the Income Tax Appeal challenging the disallowance of commission paid to a selling agent for Assessment Years 1990-91 and 1991-92. The Court upheld the Tribunal's decision, emphasizing the lack of justifiable services by the selling agent, decrease in sales, and the discretion of income tax authorities in assessing the reasonableness of commission payments under the Income Tax Act. Case-Laws Income Tax Thu, 20 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240070