https://www.taxtmi.com/caselaws?id=325494 The ITAT upheld the CIT(A)'s decision, dismissing the Department's appeal regarding the disallowance of commission paid to Mrs. Rakhi Arora under Section 37(1) of the Income Tax Act, 1961. The ITAT found that the commission was paid for legitimate business purposes, supported by sufficient evidence, including agreements, invoices, and communications. The Department's contention regarding the admission of additional evidence under Rule 46A was rejected, as the evidence had been previously provided to the AO. The appeal was dismissed, affirming the allowance of the commission deduction for the assessee. en-us Fri, 19 Feb 2016 00:00:00 +0530 Mon, 21 Mar 2016 01:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325494 The ITAT upheld the CIT(A)'s decision, dismissing the Department's appeal regarding the disallowance of commission paid to Mrs. Rakhi Arora under Section 37(1) of the Income Tax Act, 1961. The ITAT found that the commission was paid for legitimate business purposes, supported by sufficient evidence, including agreements, invoices, and communications. The Department's contention regarding the admission of additional evidence under Rule 46A was rejected, as the evidence had been previously provided to the AO. The appeal was dismissed, affirming the allowance of the commission deduction for the assessee. Case-Laws Income Tax Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325494