https://www.taxtmi.com/caselaws?id=281434 The Tribunal dismissed the revenue's appeal for Assessment Year 2012-13, upholding the Commissioner of Income Tax's decision to delete the commission paid to agents for obtaining orders from Government Agencies under section 37(1) of the Income-Tax Act. The Tribunal found that the payments were genuine business expenses and not against public policy, as they were made to agents and not Public Sector Undertaking officials. The decision was consistent with past rulings, leading to the dismissal of the revenue's appeal for both Assessment Year 2012-13 and 2013-14. en-us Thu, 28 Feb 2019 00:00:00 +0530 Tue, 18 Jun 2019 21:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281434 The Tribunal dismissed the revenue's appeal for Assessment Year 2012-13, upholding the Commissioner of Income Tax's decision to delete the commission paid to agents for obtaining orders from Government Agencies under section 37(1) of the Income-Tax Act. The Tribunal found that the payments were genuine business expenses and not against public policy, as they were made to agents and not Public Sector Undertaking officials. The decision was consistent with past rulings, leading to the dismissal of the revenue's appeal for both Assessment Year 2012-13 and 2013-14. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281434