https://www.taxtmi.com/caselaws?id=369781 The Tribunal found that the CIT(A) exceeded jurisdiction by making additions without issuing a specific notice to the assessee, leading to the quashing of the CIT(A)'s order. The Tribunal also held that the entire commission expenses claimed were allowable under section 37(1) and corrected the figure used for disallowance. Additionally, the disallowance of commission expenses based on presumption was deemed unjustified. Consequently, the appeal of the assessee was allowed, and the disputed addition was deleted. en-us Mon, 29 Oct 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369781 The Tribunal found that the CIT(A) exceeded jurisdiction by making additions without issuing a specific notice to the assessee, leading to the quashing of the CIT(A)'s order. The Tribunal also held that the entire commission expenses claimed were allowable under section 37(1) and corrected the figure used for disallowance. Additionally, the disallowance of commission expenses based on presumption was deemed unjustified. Consequently, the appeal of the assessee was allowed, and the disputed addition was deleted. Case-Laws Income Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369781