https://www.taxtmi.com/caselaws?id=243830 The Tribunal partially allowed the appeal, reducing the disallowance amount of commission payment from Rs. 4,83,256 to Rs. 2 lakhs for the assessment year 2007-08. The original disallowance was deemed excessive due to lack of evidence on sales details, doubts regarding the recipient's capacity to render services, and discrepancies in party responses. The Tribunal considered the commission payment history and directed the reduction based on the genuine nature of the payment and the recipient's ability to perform the required services. en-us Fri, 07 Feb 2014 00:00:00 +0530 Tue, 11 Feb 2014 06:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243830 The Tribunal partially allowed the appeal, reducing the disallowance amount of commission payment from Rs. 4,83,256 to Rs. 2 lakhs for the assessment year 2007-08. The original disallowance was deemed excessive due to lack of evidence on sales details, doubts regarding the recipient's capacity to render services, and discrepancies in party responses. The Tribunal considered the commission payment history and directed the reduction based on the genuine nature of the payment and the recipient's ability to perform the required services. Case-Laws Income Tax Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243830