https://www.taxtmi.com/caselaws?id=365655 The ITAT allowed the appeal, deleting the disallowance of Rs. 27.92 lakhs in commission expenditure. The Tribunal found the expenditure genuine and necessary for business purposes, leading to increased sales. The ITAT emphasized proper documentation and TDS deductions as evidence of genuineness, overturning the CIT(A)'s decision. The judgment highlighted that the AO cannot disallow legitimate business expenses based on subjective judgment, ultimately ruling in favor of the assessee. en-us Tue, 31 Jul 2018 00:00:00 +0530 Tue, 21 Aug 2018 07:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365655 The ITAT allowed the appeal, deleting the disallowance of Rs. 27.92 lakhs in commission expenditure. The Tribunal found the expenditure genuine and necessary for business purposes, leading to increased sales. The ITAT emphasized proper documentation and TDS deductions as evidence of genuineness, overturning the CIT(A)'s decision. The judgment highlighted that the AO cannot disallow legitimate business expenses based on subjective judgment, ultimately ruling in favor of the assessee. Case-Laws Income Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365655