https://www.taxtmi.com/caselaws?id=346168 The Tribunal allowed the appellant's appeal, deleting the disallowed excessive commission paid to agents. The Tribunal found that the commission was fixed per metric ton of sales achieved, not as a percentage of sales value. It concluded that the AO's calculation method was erroneous and baseless, leading to the deletion of the disputed addition. The appellant successfully argued that the comparison of commission paid in different assessment years was unjustified, as the commission was based on sales volume. The decision emphasized the importance of accurately interpreting commission payment structures and considering sales data in such disputes. en-us Tue, 03 Jan 2017 00:00:00 +0530 Sat, 05 Aug 2017 07:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346168 The Tribunal allowed the appellant's appeal, deleting the disallowed excessive commission paid to agents. The Tribunal found that the commission was fixed per metric ton of sales achieved, not as a percentage of sales value. It concluded that the AO's calculation method was erroneous and baseless, leading to the deletion of the disputed addition. The appellant successfully argued that the comparison of commission paid in different assessment years was unjustified, as the commission was based on sales volume. The decision emphasized the importance of accurately interpreting commission payment structures and considering sales data in such disputes. Case-Laws Income Tax Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346168