https://www.taxtmi.com/caselaws?id=269982 The ITAT upheld the CIT(A)'s decision to delete the addition of agency dealership commission under Section 40(a)(ia) of the Income Tax Act for the assessment year 2004-05. The ITAT found the commission payment to an agent outside India to be a legitimate business expenditure, in line with previous decisions and Circular No:786. The Revenue's appeal was dismissed, affirming the CIT(A)'s order. en-us Thu, 10 Dec 2015 00:00:00 +0530 Fri, 25 Dec 2015 12:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269982 The ITAT upheld the CIT(A)'s decision to delete the addition of agency dealership commission under Section 40(a)(ia) of the Income Tax Act for the assessment year 2004-05. The ITAT found the commission payment to an agent outside India to be a legitimate business expenditure, in line with previous decisions and Circular No:786. The Revenue's appeal was dismissed, affirming the CIT(A)'s order. Case-Laws Income Tax Thu, 10 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269982