https://www.taxtmi.com/caselaws?id=294482 The Tribunal upheld the CIT(A)'s decision in favor of the assessee regarding the deletion of an addition of Rs. 62,03,670/- made by the Assessing Officer, as the amount received was part of the Marketing Assistance Programme (MAP) agreements. Additionally, the Tribunal upheld the disallowance of Rs. 8 lac paid as commission, as the assessee failed to provide evidence of the genuineness of the transactions, and the payments were considered part of distributor payments under the MAP Agreement. Other grounds not pressed were dismissed, resulting in the dismissal of both the assessee's and the Revenue's appeals. en-us Thu, 04 Oct 2018 00:00:00 +0530 Sat, 17 Apr 2021 11:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294482 The Tribunal upheld the CIT(A)'s decision in favor of the assessee regarding the deletion of an addition of Rs. 62,03,670/- made by the Assessing Officer, as the amount received was part of the Marketing Assistance Programme (MAP) agreements. Additionally, the Tribunal upheld the disallowance of Rs. 8 lac paid as commission, as the assessee failed to provide evidence of the genuineness of the transactions, and the payments were considered part of distributor payments under the MAP Agreement. Other grounds not pressed were dismissed, resulting in the dismissal of both the assessee's and the Revenue's appeals. Case-Laws Income Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294482