https://www.taxtmi.com/caselaws?id=339288 The case involved challenges to the disallowance of commission payments to a sister concern. The Tribunal upheld the decision to allow the deductions, emphasizing the commercial rationale behind the appointments. The Tribunal also ruled that the additional price paid to sister concerns should not be disallowed as sham transactions. However, the treatment of price differences as sales commission was deemed incorrect, leading to a partial allowance of the appeals. In a related appeal, the Court remanded the matter back to the Tribunal for a comprehensive consideration of all grounds raised initially. en-us Wed, 15 Feb 2017 00:00:00 +0530 Fri, 24 Feb 2017 00:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339288 The case involved challenges to the disallowance of commission payments to a sister concern. The Tribunal upheld the decision to allow the deductions, emphasizing the commercial rationale behind the appointments. The Tribunal also ruled that the additional price paid to sister concerns should not be disallowed as sham transactions. However, the treatment of price differences as sales commission was deemed incorrect, leading to a partial allowance of the appeals. In a related appeal, the Court remanded the matter back to the Tribunal for a comprehensive consideration of all grounds raised initially. Case-Laws Income Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339288