https://www.taxtmi.com/caselaws?id=405774 The Tribunal dismissed the Revenue's appeal on all grounds, upholding the CIT(A)'s decisions. It emphasized that once the Assessing Officer accepts the assessee's explanations regarding commission payments and services provided by agents, the Revenue cannot challenge them. The Tribunal found that the Assessing Officer had already verified the commission payments and activities during the assessment proceedings, leading to the dismissal of the Revenue's appeal based on maintainability and lack of grounds for dispute. en-us Thu, 18 Mar 2021 00:00:00 +0530 Sat, 27 Mar 2021 07:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405774 The Tribunal dismissed the Revenue's appeal on all grounds, upholding the CIT(A)'s decisions. It emphasized that once the Assessing Officer accepts the assessee's explanations regarding commission payments and services provided by agents, the Revenue cannot challenge them. The Tribunal found that the Assessing Officer had already verified the commission payments and activities during the assessment proceedings, leading to the dismissal of the Revenue's appeal based on maintainability and lack of grounds for dispute. Case-Laws Income Tax Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405774