https://www.taxtmi.com/caselaws?id=369211 The ITAT allowed the appeal for statistical purposes and remanded both issues back to the Assessing Officer for fresh consideration. The court emphasized the importance of determining the nature of the transactions and the involvement of the recipients in the business activities, indicating that the commissions were more akin to investments in the business rather than actual payments. en-us Mon, 15 Oct 2018 00:00:00 +0530 Tue, 23 Oct 2018 06:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369211 The ITAT allowed the appeal for statistical purposes and remanded both issues back to the Assessing Officer for fresh consideration. The court emphasized the importance of determining the nature of the transactions and the involvement of the recipients in the business activities, indicating that the commissions were more akin to investments in the business rather than actual payments. Case-Laws Income Tax Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369211