https://www.taxtmi.com/caselaws?id=782952 ITAT Bangalore allowed the assessee's appeal in part. The disallowance of sales commission paid to certain female commission agents was deleted, the Tribunal holding that the authorities had proceeded on mere assumptions without examining their credentials or longstanding association with the company, and noting consistent allowance of similar commission in subsequent years. The disallowance of provision towards gratuity was upheld, as the amount represented a mere provision for gratuity in the accounts and was not paid to an approved gratuity fund, rendering it not deductible. The disallowance of interest on an advance to a director was deleted, as the assessee possessed sufficient interest-free funds. en-us Tue, 02 Dec 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782952 ITAT Bangalore allowed the assessee's appeal in part. The disallowance of sales commission paid to certain female commission agents was deleted, the Tribunal holding that the authorities had proceeded on mere assumptions without examining their credentials or longstanding association with the company, and noting consistent allowance of similar commission in subsequent years. The disallowance of provision towards gratuity was upheld, as the amount represented a mere provision for gratuity in the accounts and was not paid to an approved gratuity fund, rendering it not deductible. The disallowance of interest on an advance to a director was deleted, as the assessee possessed sufficient interest-free funds. Case-Laws Income Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782952