https://www.taxtmi.com/caselaws?id=260137 The Tribunal ruled in favor of the assessee, dismissing the Revenue's appeal on both issues. Regarding the first issue of tax deduction on credit card commission, the Tribunal agreed with the CIT(Appeals) that the payment was normal bank charges, not commission, aligning with past decisions. On the second issue of deduction from total commission payments, the Tribunal upheld the CIT(Appeals)'s decision, stating the disallowed amount lacked evidence of non-compliance with tax deduction requirements, thus rejecting the Revenue's appeal. en-us Fri, 27 Mar 2015 00:00:00 +0530 Wed, 03 Jun 2015 06:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260137 The Tribunal ruled in favor of the assessee, dismissing the Revenue's appeal on both issues. Regarding the first issue of tax deduction on credit card commission, the Tribunal agreed with the CIT(Appeals) that the payment was normal bank charges, not commission, aligning with past decisions. On the second issue of deduction from total commission payments, the Tribunal upheld the CIT(Appeals)'s decision, stating the disallowed amount lacked evidence of non-compliance with tax deduction requirements, thus rejecting the Revenue's appeal. Case-Laws Income Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260137