https://www.taxtmi.com/caselaws?id=343426 The High Court dismissed both tax appeals, upholding the decisions of the CIT(A) and the ITAT. It concluded that the respondent-assessee substantiated the commission payments to foreign agents as genuine business expenditures, rendering Section 40(a)(ia) inapplicable. The court found no substantial legal issues, supporting the deletion of the disallowance by the AO. en-us Wed, 26 Apr 2017 00:00:00 +0530 Thu, 25 May 2017 10:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343426 The High Court dismissed both tax appeals, upholding the decisions of the CIT(A) and the ITAT. It concluded that the respondent-assessee substantiated the commission payments to foreign agents as genuine business expenditures, rendering Section 40(a)(ia) inapplicable. The court found no substantial legal issues, supporting the deletion of the disallowance by the AO. Case-Laws Income Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343426