https://www.taxtmi.com/caselaws?id=21803 The High Court of Karnataka ruled in favor of the assessee regarding the accrual of liability for commission payment for the assessment year 1977-78 under the Income-tax Act, 1961. The Court emphasized the genuineness of the commission payments and the understanding between the parties, noting that the burden was on the Revenue to prove the lack of services rendered, which was not established. The decision to pay the commission was deemed valid, and the Court answered the question against the Revenue, allowing the deduction for commission payment. en-us Mon, 11 Mar 1991 00:00:00 +0530 Tue, 01 Dec 2009 13:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21803 The High Court of Karnataka ruled in favor of the assessee regarding the accrual of liability for commission payment for the assessment year 1977-78 under the Income-tax Act, 1961. The Court emphasized the genuineness of the commission payments and the understanding between the parties, noting that the burden was on the Revenue to prove the lack of services rendered, which was not established. The decision to pay the commission was deemed valid, and the Court answered the question against the Revenue, allowing the deduction for commission payment. Case-Laws Income Tax Mon, 11 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21803