https://www.taxtmi.com/caselaws?id=9425 The court dismissed the Revenue's appeal regarding the disallowance of commission paid to non-resident sole selling agents by the assessee. The Tribunal's decision to allow the deduction for the assessment year was upheld, emphasizing that the factual findings did not raise any substantial question of law under section 260A of the Income-tax Act. The court highlighted the legitimacy of the agency arrangement with Central Government approval and remittance through RBI, concluding that the utilization of the agent's services for market promotion was supported by the rise in foreign exchange during the relevant assessment year. en-us Mon, 24 Oct 2005 00:00:00 +0530 Mon, 22 Jun 2009 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9425 The court dismissed the Revenue's appeal regarding the disallowance of commission paid to non-resident sole selling agents by the assessee. The Tribunal's decision to allow the deduction for the assessment year was upheld, emphasizing that the factual findings did not raise any substantial question of law under section 260A of the Income-tax Act. The court highlighted the legitimacy of the agency arrangement with Central Government approval and remittance through RBI, concluding that the utilization of the agent's services for market promotion was supported by the rise in foreign exchange during the relevant assessment year. Case-Laws Income Tax Mon, 24 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9425