https://www.taxtmi.com/caselaws?id=331307 The Tribunal partly allowed the appeals for the assessment years 2010-11 and 2011-12. It directed the Assessing Officer to allow the commission payments for agents confirming services but disallow payments for those denying any business connection. The Tribunal found flaws in the Revenue's investigation, particularly noting stereotyped statements from certain agents. Consequently, the appeal was partly allowed, with a specific direction on the treatment of commission payments based on the agents' confirmation of services provided. en-us Fri, 10 Jun 2016 00:00:00 +0530 Fri, 19 Aug 2016 10:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331307 The Tribunal partly allowed the appeals for the assessment years 2010-11 and 2011-12. It directed the Assessing Officer to allow the commission payments for agents confirming services but disallow payments for those denying any business connection. The Tribunal found flaws in the Revenue's investigation, particularly noting stereotyped statements from certain agents. Consequently, the appeal was partly allowed, with a specific direction on the treatment of commission payments based on the agents' confirmation of services provided. Case-Laws Income Tax Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331307