https://www.taxtmi.com/caselaws?id=354012 The court upheld the findings of the Income Tax Appellate Tribunal (ITAT) and Commissioner of Income Tax (Appeals) (CIT(A)) regarding the deletion of amounts brought to tax by disallowance of expenditure claimed by the assessee. It found the additions made by the Assessing Officer (AO) on commission expenditure and unexplained deposits to lack merit, emphasizing the lack of evidence and justification for the additions. The court dismissed the revenue's appeal, concluding that no legal question was raised, and affirmed the lower authorities' decisions. en-us Thu, 04 Jan 2018 00:00:00 +0530 Thu, 31 May 2018 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354012 The court upheld the findings of the Income Tax Appellate Tribunal (ITAT) and Commissioner of Income Tax (Appeals) (CIT(A)) regarding the deletion of amounts brought to tax by disallowance of expenditure claimed by the assessee. It found the additions made by the Assessing Officer (AO) on commission expenditure and unexplained deposits to lack merit, emphasizing the lack of evidence and justification for the additions. The court dismissed the revenue's appeal, concluding that no legal question was raised, and affirmed the lower authorities' decisions. Case-Laws Income Tax Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354012