https://www.taxtmi.com/caselaws?id=413169 The Tribunal allowed the appeal challenging the summary dismissal by CIT(A) and directed restoration if the Revenue could prove actual withdrawal. The ad hoc disallowance of expenses was partly upheld, with only conveyance expenditure sustained. The reassessment proceedings were deemed invalid, leading to the allowance of the appeal against the disallowance of commission expenditure. The penalty appeal was allowed due to the unmaintainability of the disallowance and assessment. en-us Tue, 28 Sep 2021 00:00:00 +0530 Wed, 06 Oct 2021 08:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413169 The Tribunal allowed the appeal challenging the summary dismissal by CIT(A) and directed restoration if the Revenue could prove actual withdrawal. The ad hoc disallowance of expenses was partly upheld, with only conveyance expenditure sustained. The reassessment proceedings were deemed invalid, leading to the allowance of the appeal against the disallowance of commission expenditure. The penalty appeal was allowed due to the unmaintainability of the disallowance and assessment. Case-Laws Income Tax Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413169