https://www.taxtmi.com/caselaws?id=370086 Commission expenditure supported by agent details, PAN, bills, account-payee cheque payments and TDS was treated as allowable business expenditure where the revenue failed to conduct adequate enquiry to disprove the claim. The text also states that section 54F, being a beneficial provision, should be applied liberally, but relief was confined to the residential portion of a new building where the evidence showed residential use of the upper floors and no commercial activity in the premises. The apportionment made by the first appellate authority was described as reasonable, and the revenue's appeal failed in full. en-us Fri, 27 Jul 2018 00:00:00 +0530 Fri, 09 Nov 2018 19:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370086 Commission expenditure supported by agent details, PAN, bills, account-payee cheque payments and TDS was treated as allowable business expenditure where the revenue failed to conduct adequate enquiry to disprove the claim. The text also states that section 54F, being a beneficial provision, should be applied liberally, but relief was confined to the residential portion of a new building where the evidence showed residential use of the upper floors and no commercial activity in the premises. The apportionment made by the first appellate authority was described as reasonable, and the revenue's appeal failed in full. Case-Laws Income Tax Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370086