https://www.taxtmi.com/caselaws?id=260350 The Tribunal ruled in favor of the appellant, overturning the disallowance of commission payments to all four commission agents for the assessment year 2001-2002. The Tribunal found that the services provided were essential for the business operations, contradicting the lower authority's assertion of no services rendered. It was emphasized that such payments for essential services are allowable unless proven to be against public interest. The Tribunal deemed the basis for disallowance by the lower authorities unfounded and not supported by the facts of the case, leading to the decision in favor of the appellant. en-us Tue, 17 Mar 2015 00:00:00 +0530 Wed, 10 Jun 2015 06:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260350 The Tribunal ruled in favor of the appellant, overturning the disallowance of commission payments to all four commission agents for the assessment year 2001-2002. The Tribunal found that the services provided were essential for the business operations, contradicting the lower authority's assertion of no services rendered. It was emphasized that such payments for essential services are allowable unless proven to be against public interest. The Tribunal deemed the basis for disallowance by the lower authorities unfounded and not supported by the facts of the case, leading to the decision in favor of the appellant. Case-Laws Income Tax Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260350