https://www.taxtmi.com/caselaws?id=337096 The Court upheld the Tribunal's decision to disallow commission payments claimed by the assessee, stating that the expenses were doubtful payments to avoid higher tax liabilities rather than for business exigency. The Court found the view taken by the Tribunal to be just and proper, leading to the dismissal of the appeal in favor of the department and against the assessee. en-us Wed, 23 Nov 2016 00:00:00 +0530 Tue, 03 Jan 2017 12:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337096 The Court upheld the Tribunal's decision to disallow commission payments claimed by the assessee, stating that the expenses were doubtful payments to avoid higher tax liabilities rather than for business exigency. The Court found the view taken by the Tribunal to be just and proper, leading to the dismissal of the appeal in favor of the department and against the assessee. Case-Laws Income Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337096