https://www.taxtmi.com/caselaws?id=422844 The Court upheld the decision of the ITAT to disallow commission expenses claimed by the Appellant for the AY 2010-11. The Court found that the recipients of the commission, who were Directors or relatives of Directors, did not demonstrate expertise in enhancing the business. The Court concluded that the disallowed commission amount was unreasonable and not for the business's benefit, leading to the dismissal of the appeal without costs. en-us Thu, 12 May 2022 00:00:00 +0530 Mon, 27 Feb 2023 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422844 The Court upheld the decision of the ITAT to disallow commission expenses claimed by the Appellant for the AY 2010-11. The Court found that the recipients of the commission, who were Directors or relatives of Directors, did not demonstrate expertise in enhancing the business. The Court concluded that the disallowed commission amount was unreasonable and not for the business's benefit, leading to the dismissal of the appeal without costs. Case-Laws Income Tax Thu, 12 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422844