https://www.taxtmi.com/caselaws?id=240937 The Court upheld the Tribunal's decision to dismiss the Revenue's appeal challenging the disallowance of commission paid by the assessee. The Court found that the Tribunal's refusal to consider a Misc. Petition regarding TDS deduction was justified as the issue was not raised earlier. It was clarified that the appeal was against the Misc. petition, not the original order, and no substantial question of law was found to be involved, leading to the dismissal of the appeal. en-us Tue, 19 Nov 2013 00:00:00 +0530 Sat, 14 Dec 2013 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240937 The Court upheld the Tribunal's decision to dismiss the Revenue's appeal challenging the disallowance of commission paid by the assessee. The Court found that the Tribunal's refusal to consider a Misc. Petition regarding TDS deduction was justified as the issue was not raised earlier. It was clarified that the appeal was against the Misc. petition, not the original order, and no substantial question of law was found to be involved, leading to the dismissal of the appeal. Case-Laws Income Tax Tue, 19 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240937