https://www.taxtmi.com/caselaws?id=355003 The Tribunal condoned the delay of 38 days in filing the appeal due to family bereavement. Regarding the disallowance of commission expenses under section 40(a)(ia) for not deducting tax at source, the Tribunal ruled in favor of the assessee. It held that since the assessee was not directly involved in paying the commission and did not have discretion over the discount percentage, they were not obligated to deduct tax at source. The disallowance made by the AO was deemed unjustified, leading to the appeal being allowed and the disallowance deleted. en-us Fri, 13 Oct 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355003 The Tribunal condoned the delay of 38 days in filing the appeal due to family bereavement. Regarding the disallowance of commission expenses under section 40(a)(ia) for not deducting tax at source, the Tribunal ruled in favor of the assessee. It held that since the assessee was not directly involved in paying the commission and did not have discretion over the discount percentage, they were not obligated to deduct tax at source. The disallowance made by the AO was deemed unjustified, leading to the appeal being allowed and the disallowance deleted. Case-Laws Income Tax Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355003