https://www.taxtmi.com/caselaws?id=469077 Commission expenditure supported by recipient PAN details, banking-channel payments, TDS deduction and payee confirmations was held to be allowable as business expenditure, as genuine payment could not be denied merely because the rate appeared high. The revenue could not replace the assessee's commercial judgment on commission fixed to secure sales and liquidate old inventory, especially when there was no material showing flow back or non-genuine payment. The disallowance was therefore not sustainable in full, with only a lump sum addition retained and the balance deleted in favour of the assessee. en-us Fri, 28 Mar 2025 00:00:00 +0530 Mon, 01 Jun 2026 18:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469077 Commission expenditure supported by recipient PAN details, banking-channel payments, TDS deduction and payee confirmations was held to be allowable as business expenditure, as genuine payment could not be denied merely because the rate appeared high. The revenue could not replace the assessee's commercial judgment on commission fixed to secure sales and liquidate old inventory, especially when there was no material showing flow back or non-genuine payment. The disallowance was therefore not sustainable in full, with only a lump sum addition retained and the balance deleted in favour of the assessee. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469077