https://www.taxtmi.com/caselaws?id=374543 The Tribunal upheld the deletion of additions under sections 69B and 41(1) of the Income Tax Act, citing lack of evidence and consistency with previous rulings. The disallowance of commission expenses was overturned, emphasizing the need for a commercial perspective in assessing business expenditures. The judgment highlighted the importance of detailed investigations by the Assessing Officer and timely submission of relevant documents by the assessee. en-us Fri, 01 Feb 2019 00:00:00 +0530 Mon, 04 Feb 2019 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374543 The Tribunal upheld the deletion of additions under sections 69B and 41(1) of the Income Tax Act, citing lack of evidence and consistency with previous rulings. The disallowance of commission expenses was overturned, emphasizing the need for a commercial perspective in assessing business expenditures. The judgment highlighted the importance of detailed investigations by the Assessing Officer and timely submission of relevant documents by the assessee. Case-Laws Income Tax Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374543