https://www.taxtmi.com/caselaws?id=253571 The Gujarat High Court ruled in favor of the assessee in two matters regarding the disallowance of commission payments under Section 40(b) of the Income Tax Act, 1961. The Court found that the payments made to individuals from their personal funds were not subject to disallowance as payments to partners. The disallowance was deemed unjustified, and the appeals by the Revenue were dismissed in both cases, affirming that the commission payments were not in violation of Section 40(b). en-us Tue, 18 Nov 2014 00:00:00 +0530 Fri, 28 Nov 2014 10:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253571 The Gujarat High Court ruled in favor of the assessee in two matters regarding the disallowance of commission payments under Section 40(b) of the Income Tax Act, 1961. The Court found that the payments made to individuals from their personal funds were not subject to disallowance as payments to partners. The disallowance was deemed unjustified, and the appeals by the Revenue were dismissed in both cases, affirming that the commission payments were not in violation of Section 40(b). Case-Laws Income Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253571