https://www.taxtmi.com/caselaws?id=22853 Where a sole selling agent arrangement is genuine, commission payment is undisputed, and the record shows the agent performed real services such as procuring orders, preparing bills, and indemnifying the assessee, the Tribunal may rely on that material to uphold the commission expenditure. The key principle is that a finding of actual service rendered will stand where supporting evidence exists, and it cannot be disturbed as unsupported by evidence merely because the Revenue disputes the claim. en-us Thu, 11 Oct 1990 00:00:00 +0530 Mon, 14 Dec 2009 15:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22853 Where a sole selling agent arrangement is genuine, commission payment is undisputed, and the record shows the agent performed real services such as procuring orders, preparing bills, and indemnifying the assessee, the Tribunal may rely on that material to uphold the commission expenditure. The key principle is that a finding of actual service rendered will stand where supporting evidence exists, and it cannot be disturbed as unsupported by evidence merely because the Revenue disputes the claim. Case-Laws Income Tax Thu, 11 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22853