https://www.taxtmi.com/caselaws?id=419092 Commission paid for actual services rendered in connection with government procurement and supply execution was allowable as a business deduction when supported by PAN details, vouchers, account confirmations and applicable TDS compliance. The record showed that the agents carried out identifiable pre-tender, tender and post-supply work, and the adverse finding that no middlemen could be involved in government supplies was not borne out by the evidence. The appellate authority accepted the genuineness and business necessity of the payment, so the disallowance was deleted and the Revenue's challenge failed. en-us Mon, 21 Feb 2022 00:00:00 +0530 Thu, 03 Mar 2022 06:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419092 Commission paid for actual services rendered in connection with government procurement and supply execution was allowable as a business deduction when supported by PAN details, vouchers, account confirmations and applicable TDS compliance. The record showed that the agents carried out identifiable pre-tender, tender and post-supply work, and the adverse finding that no middlemen could be involved in government supplies was not borne out by the evidence. The appellate authority accepted the genuineness and business necessity of the payment, so the disallowance was deleted and the Revenue's challenge failed. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419092