https://www.taxtmi.com/caselaws?id=403198 The High Court found that the tribunal's decision to uphold the disallowance of commission payments was unjust as it solely relied on the previous year's order without considering the material presented by the assessee. The court noted that the tribunal failed to apply its own decision from a previous assessment year where a similar claim was allowed after an independent enquiry. Consequently, the High Court ruled in favor of the assessee, quashing the tribunal's order for the assessment years 2009-10 and 2010-11, and remitted the matter back to the tribunal for a fresh decision. en-us Tue, 12 Jan 2021 00:00:00 +0530 Wed, 03 Mar 2021 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403198 The High Court found that the tribunal's decision to uphold the disallowance of commission payments was unjust as it solely relied on the previous year's order without considering the material presented by the assessee. The court noted that the tribunal failed to apply its own decision from a previous assessment year where a similar claim was allowed after an independent enquiry. Consequently, the High Court ruled in favor of the assessee, quashing the tribunal's order for the assessment years 2009-10 and 2010-11, and remitted the matter back to the tribunal for a fresh decision. Case-Laws Income Tax Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403198