https://www.taxtmi.com/caselaws?id=779679 ITAT deleted the AO's disallowance of commission payments and the disallowance under section 40(1)(ia) for alleged non-deduction of TDS. The tribunal found the assessee substantiated the commission payments (sales and profits had more than doubled and recipients confirmed receipt) and that quarterly TDS returns, Form 26AS and Form 16A demonstrated TDS was in fact deducted/credited for the job-work payments, rendering the AO's additions unsustainable. The assessee's appeal was allowed. en-us Tue, 07 Oct 2025 00:00:00 +0530 Fri, 10 Oct 2025 08:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779679 ITAT deleted the AO's disallowance of commission payments and the disallowance under section 40(1)(ia) for alleged non-deduction of TDS. The tribunal found the assessee substantiated the commission payments (sales and profits had more than doubled and recipients confirmed receipt) and that quarterly TDS returns, Form 26AS and Form 16A demonstrated TDS was in fact deducted/credited for the job-work payments, rendering the AO's additions unsustainable. The assessee's appeal was allowed. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779679