https://www.taxtmi.com/caselaws?id=328875 The Appellate Tribunal allowed both appeals of the assessee. Regarding the disallowance of commission expense, the Tribunal held that the expense should be allowed as a deduction since it was consistently claimed in previous years and duly recorded in the books of account. The Tribunal emphasized the legitimacy of the commission agents' services and the absence of disallowance in prior years. Concerning the disallowance of the deduction under section 80G, the Tribunal found that the necessary exemption certificate was available in the record, leading to the reversal of the lower authorities' decision. en-us Fri, 22 Apr 2016 00:00:00 +0530 Fri, 17 Jun 2016 09:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328875 The Appellate Tribunal allowed both appeals of the assessee. Regarding the disallowance of commission expense, the Tribunal held that the expense should be allowed as a deduction since it was consistently claimed in previous years and duly recorded in the books of account. The Tribunal emphasized the legitimacy of the commission agents' services and the absence of disallowance in prior years. Concerning the disallowance of the deduction under section 80G, the Tribunal found that the necessary exemption certificate was available in the record, leading to the reversal of the lower authorities' decision. Case-Laws Income Tax Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328875