https://www.taxtmi.com/caselaws?id=430905 The ITAT dismissed the revenue's appeal, upholding the CIT(A)'s decisions on the sales commission and Section 14A disallowances. However, the ITAT allowed the assessee's cross-objection, deleting the disallowance of interest expenses under Section 40A(2)(b). The judgment emphasizes the significance of consistent application of past rulings and the requirement for the AO to provide sufficient justification for disallowances. en-us Wed, 14 Sep 2022 00:00:00 +0530 Wed, 30 Nov 2022 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430905 The ITAT dismissed the revenue's appeal, upholding the CIT(A)'s decisions on the sales commission and Section 14A disallowances. However, the ITAT allowed the assessee's cross-objection, deleting the disallowance of interest expenses under Section 40A(2)(b). The judgment emphasizes the significance of consistent application of past rulings and the requirement for the AO to provide sufficient justification for disallowances. Case-Laws Income Tax Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430905