https://www.taxtmi.com/caselaws?id=421246 The Court upheld the Tribunal's decision to sustain the disallowance of commission expenditure incurred by the Appellant for the Assessment Year 2013-14. The Court emphasized the factual nature of determining whether services were rendered by an agent, noting a lack of concrete evidence supporting the commission expenditure related to Railway contracts. Despite arguments regarding the need for consistent evidence and legal principles, the Court found no error in the Tribunal's decision, ultimately dismissing the appeal as no substantial legal question arose for consideration. en-us Wed, 13 Apr 2022 00:00:00 +0530 Tue, 19 Apr 2022 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421246 The Court upheld the Tribunal's decision to sustain the disallowance of commission expenditure incurred by the Appellant for the Assessment Year 2013-14. The Court emphasized the factual nature of determining whether services were rendered by an agent, noting a lack of concrete evidence supporting the commission expenditure related to Railway contracts. Despite arguments regarding the need for consistent evidence and legal principles, the Court found no error in the Tribunal's decision, ultimately dismissing the appeal as no substantial legal question arose for consideration. Case-Laws Income Tax Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421246