https://www.taxtmi.com/caselaws?id=361160 The Tribunal upheld the disallowance of commission paid to individuals for sales to a single party due to discrepancies in services rendered and relationship. The disallowance was based on commission rates paid, with one individual not providing any service. The disallowance was upheld, citing tax avoidance concerns. Regarding lift maintenance expenses, the Tribunal referred the issue back to the CIT(A) for reconsideration based on legal provisions and a fresh plea raised by the assessee, partially allowing the appeal for statistical purposes. en-us Mon, 28 May 2018 00:00:00 +0530 Thu, 31 May 2018 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361160 The Tribunal upheld the disallowance of commission paid to individuals for sales to a single party due to discrepancies in services rendered and relationship. The disallowance was based on commission rates paid, with one individual not providing any service. The disallowance was upheld, citing tax avoidance concerns. Regarding lift maintenance expenses, the Tribunal referred the issue back to the CIT(A) for reconsideration based on legal provisions and a fresh plea raised by the assessee, partially allowing the appeal for statistical purposes. Case-Laws Income Tax Mon, 28 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361160