https://www.taxtmi.com/caselaws?id=388737 The Tribunal allowed the appeal for AY 2013-14, deleting the disallowance of commission expenses claimed by the assessee. The Tribunal found that the assessee provided sufficient evidence, including banking transactions and TDS compliance, to prove the genuineness of the commission payments, while the revenue authorities failed to demonstrate otherwise. The Tribunal emphasized that the disallowance was based on presumptions without concrete evidence, ultimately ruling in favor of the assessee based on the evidence presented. en-us Fri, 15 Nov 2019 00:00:00 +0530 Thu, 21 Nov 2019 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388737 The Tribunal allowed the appeal for AY 2013-14, deleting the disallowance of commission expenses claimed by the assessee. The Tribunal found that the assessee provided sufficient evidence, including banking transactions and TDS compliance, to prove the genuineness of the commission payments, while the revenue authorities failed to demonstrate otherwise. The Tribunal emphasized that the disallowance was based on presumptions without concrete evidence, ultimately ruling in favor of the assessee based on the evidence presented. Case-Laws Income Tax Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388737