https://www.taxtmi.com/caselaws?id=361240 The Tribunal allowed the assessee's appeal regarding the commission expenses paid to its sister concern for procuring iron ore, noting the genuineness of the payments and the necessity of using a commission agent due to supply issues. The Tribunal directed the AO to delete the disallowance. Additionally, the Tribunal dismissed the Revenue's appeal challenging the apportionment of expenses between units, upholding the CIT(A)'s decision to grant the full deduction under Section 80IA. en-us Wed, 30 May 2018 00:00:00 +0530 Fri, 01 Jun 2018 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361240 The Tribunal allowed the assessee's appeal regarding the commission expenses paid to its sister concern for procuring iron ore, noting the genuineness of the payments and the necessity of using a commission agent due to supply issues. The Tribunal directed the AO to delete the disallowance. Additionally, the Tribunal dismissed the Revenue's appeal challenging the apportionment of expenses between units, upholding the CIT(A)'s decision to grant the full deduction under Section 80IA. Case-Laws Income Tax Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361240