https://www.taxtmi.com/caselaws?id=182169 The Tribunal dismissed the Revenue's appeal, affirming the CIT (A)'s decisions on the admission of additional evidences, disallowance of commission under section 37, and the applicability of TDS provisions. The CIT (A) allowed the commission payment, stating it was genuine, and held that TDS provisions did not apply as the recipient was not assessable to tax in India. The Tribunal upheld these findings, emphasizing the assessee's fulfillment of its burden of proof. en-us Wed, 03 Jul 2013 00:00:00 +0530 Wed, 04 May 2016 11:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182169 The Tribunal dismissed the Revenue's appeal, affirming the CIT (A)'s decisions on the admission of additional evidences, disallowance of commission under section 37, and the applicability of TDS provisions. The CIT (A) allowed the commission payment, stating it was genuine, and held that TDS provisions did not apply as the recipient was not assessable to tax in India. The Tribunal upheld these findings, emphasizing the assessee's fulfillment of its burden of proof. Case-Laws Income Tax Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182169