https://www.taxtmi.com/caselaws?id=193669 The High Court upheld the Tribunal's decision, confirming the disallowance of the commission claimed by the appellant for liaison work to sub-agents. The appeal was dismissed as the appellant failed to prove the legitimacy of commission payments, leading to disentitlement to relief. The legal question raised regarding the deduction claimed under Section 37(1) of the Act was deemed irrelevant due to lack of evidence and fraudulent nature of transactions. en-us Thu, 18 Jul 2013 00:00:00 +0530 Fri, 11 Aug 2017 15:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193669 The High Court upheld the Tribunal's decision, confirming the disallowance of the commission claimed by the appellant for liaison work to sub-agents. The appeal was dismissed as the appellant failed to prove the legitimacy of commission payments, leading to disentitlement to relief. The legal question raised regarding the deduction claimed under Section 37(1) of the Act was deemed irrelevant due to lack of evidence and fraudulent nature of transactions. Case-Laws Income Tax Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193669