https://www.taxtmi.com/caselaws?id=785159 Disallowance of commission payments was rejected because total commission (circa 2.01% of sales) was found commercially reasonable and documentary confirmations were furnished, therefore the expense disallowance was deleted. Addition of sundry creditors under the unexplained credit provision was held inapplicable because the alleged credits were opening balances with no fresh credits in the year under review; precedent recognising inapplicability where no fresh credits existed was applied and the addition was deleted, resulting in allowance of the appeal on both counts. en-us Wed, 26 Nov 2025 00:00:00 +0530 Mon, 19 Jan 2026 07:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785159 Disallowance of commission payments was rejected because total commission (circa 2.01% of sales) was found commercially reasonable and documentary confirmations were furnished, therefore the expense disallowance was deleted. Addition of sundry creditors under the unexplained credit provision was held inapplicable because the alleged credits were opening balances with no fresh credits in the year under review; precedent recognising inapplicability where no fresh credits existed was applied and the addition was deleted, resulting in allowance of the appeal on both counts. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785159