https://www.taxtmi.com/caselaws?id=785185 Disallowance of commission expenses was contested on grounds that the assessee furnished details showing dealers rendered after-sales services, monitored customer creditworthiness, and provided storage subject to statutory constraints; these services established a legitimate business purpose and benefit. The assessing officer made additions without undertaking verification or cross-checking, despite payments routed through TDS and banking channels. The appellate authority deleted the addition on evidentiary sufficiency, and the ITAT upheld deletion, resulting in decision against the revenue. en-us Tue, 16 Dec 2025 00:00:00 +0530 Mon, 19 Jan 2026 07:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785185 Disallowance of commission expenses was contested on grounds that the assessee furnished details showing dealers rendered after-sales services, monitored customer creditworthiness, and provided storage subject to statutory constraints; these services established a legitimate business purpose and benefit. The assessing officer made additions without undertaking verification or cross-checking, despite payments routed through TDS and banking channels. The appellate authority deleted the addition on evidentiary sufficiency, and the ITAT upheld deletion, resulting in decision against the revenue. Case-Laws Income Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785185