https://www.taxtmi.com/caselaws?id=246729 The Tribunal allowed the assessee's appeal, recognizing the commission payment to ACL as a genuine business expenditure for commercial expediency and necessity. Emphasizing the genuine nature of transactions and past acceptance by the Department, the Tribunal upheld the claim under section 37(1), setting aside the Commissioner (Appeals)'s order disallowing the commission on sales. en-us Fri, 11 Apr 2014 00:00:00 +0530 Mon, 21 Apr 2014 09:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246729 The Tribunal allowed the assessee's appeal, recognizing the commission payment to ACL as a genuine business expenditure for commercial expediency and necessity. Emphasizing the genuine nature of transactions and past acceptance by the Department, the Tribunal upheld the claim under section 37(1), setting aside the Commissioner (Appeals)'s order disallowing the commission on sales. Case-Laws Income Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246729