https://www.taxtmi.com/caselaws?id=189901 The Tribunal dismissed the Revenue's appeals for both assessment years, upholding the CIT(A)'s decision to delete the disallowance of commission payments. The Tribunal emphasized the importance of consistency in tax proceedings and the binding nature of circulars in force during the relevant assessment years. The Tribunal also clarified that the withdrawal of circulars by Circular No. 7/2009 was not retrospective and did not affect the assessment years under consideration. en-us Tue, 08 Apr 2014 00:00:00 +0530 Wed, 25 Jan 2017 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189901 The Tribunal dismissed the Revenue's appeals for both assessment years, upholding the CIT(A)'s decision to delete the disallowance of commission payments. The Tribunal emphasized the importance of consistency in tax proceedings and the binding nature of circulars in force during the relevant assessment years. The Tribunal also clarified that the withdrawal of circulars by Circular No. 7/2009 was not retrospective and did not affect the assessment years under consideration. Case-Laws Income Tax Tue, 08 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189901