https://www.taxtmi.com/caselaws?id=55318 The Tribunal upheld the CIT(A)'s decision to disallow the addition of Rs. 1,91,611 as commission paid to M/s. Prestige Enterprises for Assessment Year 1992-93. It was determined that the commission should have been accounted for in Assessment Year 1991-92 based on the timing of the debit notes. Additionally, the Tribunal clarified its jurisdiction to make findings or directions for other assessment years if necessary for resolving the appeal, ultimately allowing the commission for Assessment Year 1991-92 and not for Assessment Year 1992-93. en-us Thu, 15 Nov 2001 00:00:00 +0530 Thu, 25 Nov 2010 14:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55318 The Tribunal upheld the CIT(A)'s decision to disallow the addition of Rs. 1,91,611 as commission paid to M/s. Prestige Enterprises for Assessment Year 1992-93. It was determined that the commission should have been accounted for in Assessment Year 1991-92 based on the timing of the debit notes. Additionally, the Tribunal clarified its jurisdiction to make findings or directions for other assessment years if necessary for resolving the appeal, ultimately allowing the commission for Assessment Year 1991-92 and not for Assessment Year 1992-93. Case-Laws Income Tax Thu, 15 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55318