https://www.taxtmi.com/caselaws?id=184931 The Tribunal upheld the ld. CIT(A)'s decision to delete the addition of &8377;1,39,50,088 on account of disallowance of a claim of commission paid. The AO initially disallowed the sum due to lack of substantiation, but after the assessee provided additional evidence during the appeal, including certificates and affidavits, the AO acknowledged the genuineness of the payments. As the AO accepted the genuineness during the remand proceedings, the ld. CIT(A) was deemed justified in deleting the addition. Consequently, the department's appeal was dismissed. en-us Tue, 20 Dec 2011 00:00:00 +0530 Mon, 28 Aug 2017 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184931 The Tribunal upheld the ld. CIT(A)'s decision to delete the addition of &8377;1,39,50,088 on account of disallowance of a claim of commission paid. The AO initially disallowed the sum due to lack of substantiation, but after the assessee provided additional evidence during the appeal, including certificates and affidavits, the AO acknowledged the genuineness of the payments. As the AO accepted the genuineness during the remand proceedings, the ld. CIT(A) was deemed justified in deleting the addition. Consequently, the department's appeal was dismissed. Case-Laws Income Tax Tue, 20 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184931