https://www.taxtmi.com/caselaws?id=358204 The ITAT allowed the appeal, finding the AO failed to justify the disallowance of commission payments made to the assessee's sons for business purposes. The ITAT held that the AO did not establish the excessiveness or unreasonableness of the payments and failed to gather market data. Additionally, the ITAT noted the lack of proper assessment by the AO regarding the applicability of relevant provisions, ultimately leading to a premature addition. en-us Mon, 26 Mar 2018 00:00:00 +0530 Sat, 07 Apr 2018 07:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358204 The ITAT allowed the appeal, finding the AO failed to justify the disallowance of commission payments made to the assessee's sons for business purposes. The ITAT held that the AO did not establish the excessiveness or unreasonableness of the payments and failed to gather market data. Additionally, the ITAT noted the lack of proper assessment by the AO regarding the applicability of relevant provisions, ultimately leading to a premature addition. Case-Laws Income Tax Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358204