https://www.taxtmi.com/caselaws?id=31087 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) to delete the disallowance of commission and service charges claimed by the assessee. The Court agreed with the ITAT's finding that the assessee had provided sufficient evidence of actual payment, including documents such as statement of accounts and a Memorandum of Understanding. The Court concluded that the deduction claimed should not have been disallowed solely based on lack of documentary evidence. No substantial question of law was found, and the Court dismissed the case, affirming the ITAT's decision. en-us Wed, 06 Feb 2008 00:00:00 +0530 Sat, 17 Sep 2011 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31087 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) to delete the disallowance of commission and service charges claimed by the assessee. The Court agreed with the ITAT's finding that the assessee had provided sufficient evidence of actual payment, including documents such as statement of accounts and a Memorandum of Understanding. The Court concluded that the deduction claimed should not have been disallowed solely based on lack of documentary evidence. No substantial question of law was found, and the Court dismissed the case, affirming the ITAT's decision. Case-Laws Income Tax Wed, 06 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31087