https://www.taxtmi.com/caselaws?id=261766 The revenue's appeal against the orders passed by the Commissioner of Income-tax(Appeals) for assessment years 2009-10 and 2010-11 was dismissed by the Tribunal. The Tribunal upheld the relief granted to the assessee regarding the treatment of commission, compliance with tax deduction provisions, and the applicability of the first proviso to S.201(1) with retrospective effect. The assessee provided certificates from Chartered Accountants confirming tax payment by deductees, leading to the Tribunal affirming the relief granted by the Commissioner of Income-tax(Appeals) and rejecting the revenue's appeal. en-us Wed, 15 Jul 2015 00:00:00 +0530 Mon, 09 Nov 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261766 The revenue's appeal against the orders passed by the Commissioner of Income-tax(Appeals) for assessment years 2009-10 and 2010-11 was dismissed by the Tribunal. The Tribunal upheld the relief granted to the assessee regarding the treatment of commission, compliance with tax deduction provisions, and the applicability of the first proviso to S.201(1) with retrospective effect. The assessee provided certificates from Chartered Accountants confirming tax payment by deductees, leading to the Tribunal affirming the relief granted by the Commissioner of Income-tax(Appeals) and rejecting the revenue's appeal. Case-Laws Income Tax Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261766