https://www.taxtmi.com/caselaws?id=411263 The Tribunal upheld the decision of the Ld. CIT(A) to delete the disallowance of commission paid to liaison representatives, emphasizing the genuine nature of the payments and the essential services rendered by the representatives in the business operations of the assessee. The Tribunal found the Assessing Officer's reasoning for the disallowance to be lacking and unsustainable, leading to the dismissal of the Revenue's appeal. en-us Wed, 18 Aug 2021 00:00:00 +0530 Sat, 21 Aug 2021 08:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411263 The Tribunal upheld the decision of the Ld. CIT(A) to delete the disallowance of commission paid to liaison representatives, emphasizing the genuine nature of the payments and the essential services rendered by the representatives in the business operations of the assessee. The Tribunal found the Assessing Officer's reasoning for the disallowance to be lacking and unsustainable, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411263