https://www.taxtmi.com/caselaws?id=298966 The ITAT upheld the CIT(A)'s decision, dismissing the revenue's appeal. The ITAT found that the assessee provided adequate evidence to support the commission expenses, which were deemed to be for business purposes under Section 37(1) of the IT Act, 1961. The decision was based on consistency with earlier judgments and the binding nature of the jurisdictional ITAT's decisions, where similar claims had been allowed in previous years. The revenue's appeal was rejected, and the CIT(A)'s ruling was affirmed. en-us Fri, 30 Oct 2015 00:00:00 +0530 Tue, 30 Nov 2021 08:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298966 The ITAT upheld the CIT(A)'s decision, dismissing the revenue's appeal. The ITAT found that the assessee provided adequate evidence to support the commission expenses, which were deemed to be for business purposes under Section 37(1) of the IT Act, 1961. The decision was based on consistency with earlier judgments and the binding nature of the jurisdictional ITAT's decisions, where similar claims had been allowed in previous years. The revenue's appeal was rejected, and the CIT(A)'s ruling was affirmed. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298966