https://www.taxtmi.com/caselaws?id=241163 The Tribunal remanded the issue of rent disallowance back to the Assessing Officer for fresh consideration, emphasizing the need for a thorough investigation and proper opportunity for the assessee to be heard. The Tribunal upheld the deletion of the addition on account of commission paid, noting the legitimate business arrangement and absence of revenue loss. Additionally, the Tribunal affirmed the deletion of the deemed income addition under Section 2(22)(e), emphasizing the requirement for the recipient to be a registered shareholder for taxation purposes. en-us Fri, 13 Dec 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241163 The Tribunal remanded the issue of rent disallowance back to the Assessing Officer for fresh consideration, emphasizing the need for a thorough investigation and proper opportunity for the assessee to be heard. The Tribunal upheld the deletion of the addition on account of commission paid, noting the legitimate business arrangement and absence of revenue loss. Additionally, the Tribunal affirmed the deletion of the deemed income addition under Section 2(22)(e), emphasizing the requirement for the recipient to be a registered shareholder for taxation purposes. Case-Laws Income Tax Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241163