https://www.taxtmi.com/caselaws?id=785181 Challenge concerned disallowance of commissions as cash payments exceeding the statutory threshold. Tribunal examined party ledger accounts and found no single transaction or aggregate cash payments to each party exceeding the threshold, so the cash payment provision did not apply; consequence: the assessing officers disallowance (confirmed on review) was deleted and the assessees grounds were allowed. The decision rests on ledger documentary evidence showing absence of qualifying cash payments and the resulting inapplicability of the cash-payment disallowance rule. en-us Wed, 26 Nov 2025 00:00:00 +0530 Mon, 19 Jan 2026 07:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785181 Challenge concerned disallowance of commissions as cash payments exceeding the statutory threshold. Tribunal examined party ledger accounts and found no single transaction or aggregate cash payments to each party exceeding the threshold, so the cash payment provision did not apply; consequence: the assessing officers disallowance (confirmed on review) was deleted and the assessees grounds were allowed. The decision rests on ledger documentary evidence showing absence of qualifying cash payments and the resulting inapplicability of the cash-payment disallowance rule. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785181