https://www.taxtmi.com/caselaws?id=283465 The ITAT upheld the CIT(A)'s decision to delete both additions. The ITAT found that the assessee had established the genuineness and business expediency of the commission payment through evidence such as audited books, banking transactions, agreements, and TDS deductions. The inability to produce sub-agents physically did not undermine the evidence. Additionally, the explanation provided for the difference in service tax payment was accepted, leading to the dismissal of both the revenue's appeal and the assessee's cross-objection. en-us Fri, 17 May 2013 00:00:00 +0530 Tue, 24 Sep 2019 14:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283465 The ITAT upheld the CIT(A)'s decision to delete both additions. The ITAT found that the assessee had established the genuineness and business expediency of the commission payment through evidence such as audited books, banking transactions, agreements, and TDS deductions. The inability to produce sub-agents physically did not undermine the evidence. Additionally, the explanation provided for the difference in service tax payment was accepted, leading to the dismissal of both the revenue's appeal and the assessee's cross-objection. Case-Laws Income Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283465