https://www.taxtmi.com/caselaws?id=767202 ITAT Delhi dismissed the assessee's appeal against PCIT's revision order u/s 263 regarding TDS liability on payments to sales promoters claimed as reimbursements. The AO failed to properly verify whether payments constituted reimbursements, merely accepting documents without adequate scrutiny. PCIT correctly quashed the assessment order directing proper speaking order. ITAT upheld PCIT's decision, noting AO didn't verify sales promoter compensation methods or require month-wise reconciliation statements between debit notes and retailer disbursements. The tribunal directed AO to verify disbursements with proper documentation including reconciliation statements. en-us Wed, 12 Feb 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767202 ITAT Delhi dismissed the assessee's appeal against PCIT's revision order u/s 263 regarding TDS liability on payments to sales promoters claimed as reimbursements. The AO failed to properly verify whether payments constituted reimbursements, merely accepting documents without adequate scrutiny. PCIT correctly quashed the assessment order directing proper speaking order. ITAT upheld PCIT's decision, noting AO didn't verify sales promoter compensation methods or require month-wise reconciliation statements between debit notes and retailer disbursements. The tribunal directed AO to verify disbursements with proper documentation including reconciliation statements. Case-Laws Income Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767202