https://www.taxtmi.com/caselaws?id=15444 The High Court upheld the Income-tax Appellate Tribunal's decision to allow the deduction of commission claimed by the assessee, emphasizing the legitimacy of the payments made to the Kanakia family members based on the joint agency agreement, evidence of services rendered, and commercial expediency. The Court found no legal infirmity in the Tribunal's decision and dismissed the petition, affirming the Tribunal's ruling. en-us Sat, 20 Mar 1999 00:00:00 +0530 Thu, 06 Aug 2009 16:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15444 The High Court upheld the Income-tax Appellate Tribunal's decision to allow the deduction of commission claimed by the assessee, emphasizing the legitimacy of the payments made to the Kanakia family members based on the joint agency agreement, evidence of services rendered, and commercial expediency. The Court found no legal infirmity in the Tribunal's decision and dismissed the petition, affirming the Tribunal's ruling. Case-Laws Income Tax Sat, 20 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15444