https://www.taxtmi.com/caselaws?id=430236 The Tribunal upheld the decision of the CIT (Appeals) regarding the addition of Sales Commission for Assessment Years 2013-14 and 2014-15. The appellant's argument that Sales Commission formed part of employees' salary packages and incentivized them was rejected. The Tribunal emphasized the necessity of providing evidence for expenses claimed, specifically highlighting the lack of proof of TDS deduction on Sales Commission payments. The appeals were dismissed, affirming the addition on account of Sales Commission for the respective assessment years. en-us Thu, 22 Sep 2022 00:00:00 +0530 Sat, 19 Nov 2022 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430236 The Tribunal upheld the decision of the CIT (Appeals) regarding the addition of Sales Commission for Assessment Years 2013-14 and 2014-15. The appellant's argument that Sales Commission formed part of employees' salary packages and incentivized them was rejected. The Tribunal emphasized the necessity of providing evidence for expenses claimed, specifically highlighting the lack of proof of TDS deduction on Sales Commission payments. The appeals were dismissed, affirming the addition on account of Sales Commission for the respective assessment years. Case-Laws Income Tax Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430236