https://www.taxtmi.com/caselaws?id=35091 The Tribunal upheld the validity of a commission payment made by a partnership firm to a private limited company, where partners were directors, for marketing services rendered. The Revenue's appeal was dismissed as both the Commissioner of Income-tax (Appeals) and the Tribunal found evidence of services rendered, leading to increased turnover and profitability. The Tribunal deemed the payment reasonable and necessary for promoting sales, with no perversity in the decision, resulting in the dismissal of the tax case. en-us Mon, 07 Jul 2008 00:00:00 +0530 Tue, 22 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35091 The Tribunal upheld the validity of a commission payment made by a partnership firm to a private limited company, where partners were directors, for marketing services rendered. The Revenue's appeal was dismissed as both the Commissioner of Income-tax (Appeals) and the Tribunal found evidence of services rendered, leading to increased turnover and profitability. The Tribunal deemed the payment reasonable and necessary for promoting sales, with no perversity in the decision, resulting in the dismissal of the tax case. Case-Laws Income Tax Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35091