https://www.taxtmi.com/caselaws?id=438596 The Tribunal upheld the CIT(A)'s decision to delete additions made by the AO regarding disallowance of commission expenses and gratuity payment. The Revenue's appeal was dismissed as the commission expenses were properly documented and paid to unrelated parties with TDS compliance, while the gratuity payment to an unapproved fund was considered allowable business expenditure based on relevant judicial decisions. The order was pronounced on 26-05-2023. en-us Fri, 26 May 2023 00:00:00 +0530 Sat, 03 Jun 2023 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438596 The Tribunal upheld the CIT(A)'s decision to delete additions made by the AO regarding disallowance of commission expenses and gratuity payment. The Revenue's appeal was dismissed as the commission expenses were properly documented and paid to unrelated parties with TDS compliance, while the gratuity payment to an unapproved fund was considered allowable business expenditure based on relevant judicial decisions. The order was pronounced on 26-05-2023. Case-Laws Income Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438596