https://www.taxtmi.com/caselaws?id=304814 The appeal for the assessment year 2006-07 was allowed for statistical purposes. The first issue regarding the addition under section 40(a)(ia) of the Income Tax Act and the classification of commission expenditure as bogus was remanded to the Assessing Officer for verification. The second issue concerning the addition towards carriage outward was also remanded for fresh consideration, emphasizing the appellant's right to present evidence. Both issues were to be reassessed in line with legal provisions and recent judicial interpretations. en-us Fri, 20 Nov 2015 00:00:00 +0530 Sat, 29 Oct 2022 09:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304814 The appeal for the assessment year 2006-07 was allowed for statistical purposes. The first issue regarding the addition under section 40(a)(ia) of the Income Tax Act and the classification of commission expenditure as bogus was remanded to the Assessing Officer for verification. The second issue concerning the addition towards carriage outward was also remanded for fresh consideration, emphasizing the appellant's right to present evidence. Both issues were to be reassessed in line with legal provisions and recent judicial interpretations. Case-Laws Income Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304814