https://www.taxtmi.com/caselaws?id=177965 The Tribunal upheld the CIT(A)'s decision to delete the addition on account of Gross Profit and to disallow the commission expenses, emphasizing the need for substantial evidence and proper justification in such matters. Both the Revenue's and the Assessee's appeals were dismissed, reinforcing the importance of maintaining accurate records and providing adequate evidence to support claims in tax assessments. en-us Fri, 17 Jan 2014 00:00:00 +0530 Sat, 23 Jan 2016 10:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177965 The Tribunal upheld the CIT(A)'s decision to delete the addition on account of Gross Profit and to disallow the commission expenses, emphasizing the need for substantial evidence and proper justification in such matters. Both the Revenue's and the Assessee's appeals were dismissed, reinforcing the importance of maintaining accurate records and providing adequate evidence to support claims in tax assessments. Case-Laws Income Tax Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177965