https://www.taxtmi.com/caselaws?id=300591 The Tribunal dismissed the appeal against the CIT(A) order, upholding the deletion of additions made on a protective basis in the assessee's hands. The Tribunal determined that the income of the assessee was limited to receiving commission, not the entire sum received. Additionally, the Tribunal affirmed the direction to give credit for TDS to the assessee, as the income had been assessed and tax deducted at the source. The appeal was dismissed, allowing the revenue to challenge the expenditure claimed by another party independently. en-us Mon, 31 May 2010 00:00:00 +0530 Mon, 14 Feb 2022 13:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300591 The Tribunal dismissed the appeal against the CIT(A) order, upholding the deletion of additions made on a protective basis in the assessee's hands. The Tribunal determined that the income of the assessee was limited to receiving commission, not the entire sum received. Additionally, the Tribunal affirmed the direction to give credit for TDS to the assessee, as the income had been assessed and tax deducted at the source. The appeal was dismissed, allowing the revenue to challenge the expenditure claimed by another party independently. Case-Laws Income Tax Mon, 31 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300591