https://www.taxtmi.com/caselaws?id=178129 The appeal was partly allowed. The tribunal directed the AO not to disallow expenditures accrued before 10.09.2004 and those where TDS was paid before the due date of filing the return. The addition based on the TDS certificate was deleted, and the disallowance of commission paid to directors was also deleted. en-us Thu, 30 Sep 2010 00:00:00 +0530 Wed, 06 Sep 2023 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178129 The appeal was partly allowed. The tribunal directed the AO not to disallow expenditures accrued before 10.09.2004 and those where TDS was paid before the due date of filing the return. The addition based on the TDS certificate was deleted, and the disallowance of commission paid to directors was also deleted. Case-Laws Income Tax Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178129