https://www.taxtmi.com/caselaws?id=410107 The ITAT dismissed the revenue's appeal and allowed the assessee's appeal concerning disallowance of commission expenses. The tribunal upheld the principle of consistency, emphasizing that commission expenses were consistently allowed in previous years. The ITAT highlighted that there was no material change in facts to warrant a different view in the impugned assessment year. Additionally, the ITAT found that the AO's expansion of the scrutiny scope violated CBDT instructions, emphasizing the importance of maintaining consistency in tax assessments unless there is a significant change in facts or law. en-us Thu, 22 Jul 2021 00:00:00 +0530 Sat, 24 Jul 2021 09:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410107 The ITAT dismissed the revenue's appeal and allowed the assessee's appeal concerning disallowance of commission expenses. The tribunal upheld the principle of consistency, emphasizing that commission expenses were consistently allowed in previous years. The ITAT highlighted that there was no material change in facts to warrant a different view in the impugned assessment year. Additionally, the ITAT found that the AO's expansion of the scrutiny scope violated CBDT instructions, emphasizing the importance of maintaining consistency in tax assessments unless there is a significant change in facts or law. Case-Laws Income Tax Thu, 22 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410107