https://www.taxtmi.com/caselaws?id=294232 The Tribunal partly allowed the appeals by both the assessee and the Revenue. It upheld deductions under Section 35(1)(iv), allowed the weighted deduction under Section 35(2AB), and ruled in favor of the assessee on the disallowance under Section 14A. However, the Tribunal directed a partial disallowance of commission payments, emphasizing procedural compliance and factual verification in tax deduction claims. en-us Wed, 27 Feb 2019 00:00:00 +0530 Mon, 29 Mar 2021 19:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294232 The Tribunal partly allowed the appeals by both the assessee and the Revenue. It upheld deductions under Section 35(1)(iv), allowed the weighted deduction under Section 35(2AB), and ruled in favor of the assessee on the disallowance under Section 14A. However, the Tribunal directed a partial disallowance of commission payments, emphasizing procedural compliance and factual verification in tax deduction claims. Case-Laws Income Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294232