https://www.taxtmi.com/caselaws?id=354311 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) in favor of the respondent assessee, regarding the payment of commission to commission agents for the assessment year 1994-1995. The court found that the ITAT's decision was not perverse, emphasizing the importance of factual findings and the strict test for perversity. As a result, the Revenue's appeal was dismissed, and the assessee prevailed without incurring any costs. en-us Wed, 10 Jan 2018 00:00:00 +0530 Fri, 08 Jun 2018 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354311 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) in favor of the respondent assessee, regarding the payment of commission to commission agents for the assessment year 1994-1995. The court found that the ITAT's decision was not perverse, emphasizing the importance of factual findings and the strict test for perversity. As a result, the Revenue's appeal was dismissed, and the assessee prevailed without incurring any costs. Case-Laws Income Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354311