https://www.taxtmi.com/caselaws?id=269588 The Tribunal dismissed the appeal, affirming the disallowance of the commission as it was contingent upon the realization of sale value, as per the agreement terms. The Tribunal held that the commission should be allowed only when the sale value is realized, rejecting the appellant's argument based on the mercantile system of accounting. en-us Fri, 21 Nov 2014 00:00:00 +0530 Thu, 17 Dec 2015 06:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269588 The Tribunal dismissed the appeal, affirming the disallowance of the commission as it was contingent upon the realization of sale value, as per the agreement terms. The Tribunal held that the commission should be allowed only when the sale value is realized, rejecting the appellant's argument based on the mercantile system of accounting. Case-Laws Income Tax Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269588