https://www.taxtmi.com/caselaws?id=372720 The Tribunal allowed the appeal partially, directing reassessment on income addition and commission payment issues. The appellant was instructed to reconcile discrepancies between 26AS and P&L statements for income addition and provide evidence for commission payment. The Tribunal did not address double taxation explicitly but allowed the appeal for further consideration. The interest charged issue was considered consequential, leading to the appeal being allowed for statistical purposes. The judgment emphasized the necessity of substantiating claims with evidence during assessment proceedings. en-us Mon, 08 Oct 2018 00:00:00 +0530 Fri, 28 Dec 2018 11:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372720 The Tribunal allowed the appeal partially, directing reassessment on income addition and commission payment issues. The appellant was instructed to reconcile discrepancies between 26AS and P&L statements for income addition and provide evidence for commission payment. The Tribunal did not address double taxation explicitly but allowed the appeal for further consideration. The interest charged issue was considered consequential, leading to the appeal being allowed for statistical purposes. The judgment emphasized the necessity of substantiating claims with evidence during assessment proceedings. Case-Laws Income Tax Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372720