https://www.taxtmi.com/caselaws?id=434119 The ITAT upheld the CIT(A)'s decision, dismissing the Revenue's appeal for A.Y. 1993-94. The deletion of the addition for commission paid to LGDA was upheld, with the ITAT applying the same reasoning to subsequent A.Ys. The ITAT found the judgment in favor of the assessee for A.Y. 1992-93 by the Gujarat High Court to be final and applicable to the current case, leading to the dismissal of the Revenue's appeals. en-us Fri, 03 Feb 2023 00:00:00 +0530 Thu, 16 Feb 2023 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434119 The ITAT upheld the CIT(A)'s decision, dismissing the Revenue's appeal for A.Y. 1993-94. The deletion of the addition for commission paid to LGDA was upheld, with the ITAT applying the same reasoning to subsequent A.Ys. The ITAT found the judgment in favor of the assessee for A.Y. 1992-93 by the Gujarat High Court to be final and applicable to the current case, leading to the dismissal of the Revenue's appeals. Case-Laws Income Tax Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434119