https://www.taxtmi.com/caselaws?id=372622 The High Court condoned a 57-day delay in re-filing the case. The Tribunal directed the Assessing Officer to re-examine the deduction of commission payments, clarifying that its observations were not conclusive findings. The High Court acknowledged the assessee's concerns but maintained the direction for remand. The Assessing Officer was instructed to thoroughly re-examine commission payments for genuineness and allowability under the Income Tax Act, emphasizing the need for verification of expenses by commission agents. The appeal was disposed of without commenting on the case's merits, emphasizing compliance with legal provisions and verification directions. en-us Wed, 28 Nov 2018 00:00:00 +0530 Wed, 26 Dec 2018 11:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372622 The High Court condoned a 57-day delay in re-filing the case. The Tribunal directed the Assessing Officer to re-examine the deduction of commission payments, clarifying that its observations were not conclusive findings. The High Court acknowledged the assessee's concerns but maintained the direction for remand. The Assessing Officer was instructed to thoroughly re-examine commission payments for genuineness and allowability under the Income Tax Act, emphasizing the need for verification of expenses by commission agents. The appeal was disposed of without commenting on the case's merits, emphasizing compliance with legal provisions and verification directions. Case-Laws Income Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372622