https://www.taxtmi.com/caselaws?id=178838 The High Court dismissed the revenue's appeal under section 260A of the Income-tax Act, 1961, challenging the allowance of commission expenses claimed by the assessee for the assessment year 2001-02. The court upheld the Income-tax Appellate Tribunal's decision, finding that the evidence supported the existence of an agreement between the parties for services rendered by commission agents, justifying the payments made by the assessee. The court concluded that no substantial question of law arose from the Tribunal's order, leading to the dismissal of the appeal. en-us Wed, 03 Oct 2007 00:00:00 +0530 Sat, 13 Feb 2016 12:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178838 The High Court dismissed the revenue's appeal under section 260A of the Income-tax Act, 1961, challenging the allowance of commission expenses claimed by the assessee for the assessment year 2001-02. The court upheld the Income-tax Appellate Tribunal's decision, finding that the evidence supported the existence of an agreement between the parties for services rendered by commission agents, justifying the payments made by the assessee. The court concluded that no substantial question of law arose from the Tribunal's order, leading to the dismissal of the appeal. Case-Laws Income Tax Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178838