https://www.taxtmi.com/caselaws?id=434657 The tribunal allowed the appeal, directing the deletion of the entire commission payment disallowance. It emphasized procedural fairness and adherence to the principles of natural justice. The tribunal found the commission expenses to be genuine business expenses, rejecting the disallowance by the Assessing Officer. The decision highlighted the potential for double taxation if the disallowance stood, as the recipients had already included the commission in their income returns. en-us Mon, 27 Feb 2023 00:00:00 +0530 Wed, 01 Mar 2023 08:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434657 The tribunal allowed the appeal, directing the deletion of the entire commission payment disallowance. It emphasized procedural fairness and adherence to the principles of natural justice. The tribunal found the commission expenses to be genuine business expenses, rejecting the disallowance by the Assessing Officer. The decision highlighted the potential for double taxation if the disallowance stood, as the recipients had already included the commission in their income returns. Case-Laws Income Tax Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434657