https://www.taxtmi.com/caselaws?id=188157 The Tribunal overturned the disallowance of commission fees under section 143(3) for assessment year 2007-08. It found that the related company had shown receipts in its profit and loss account, offered the fee for taxation, and provided detailed services as per agreement and certificate. The Tribunal considered the company's compliance with tax obligations and past commission payments, leading to the deletion of the disallowance and allowing the appeal of the assessee. en-us Fri, 07 Dec 2012 00:00:00 +0530 Sat, 19 Nov 2016 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188157 The Tribunal overturned the disallowance of commission fees under section 143(3) for assessment year 2007-08. It found that the related company had shown receipts in its profit and loss account, offered the fee for taxation, and provided detailed services as per agreement and certificate. The Tribunal considered the company's compliance with tax obligations and past commission payments, leading to the deletion of the disallowance and allowing the appeal of the assessee. Case-Laws Income Tax Fri, 07 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188157