https://www.taxtmi.com/caselaws?id=56464 The Tribunal upheld the CIT(A)'s decisions to allow the expenditure for maintaining the Mehsana office, payment of commission to New Chirag Tractors, and full commission payment to Tractor Sales Corporation. The Tribunal also supported the deletion of additions for spare parts sale but reversed the addition for soda ash loan. Additionally, the Tribunal allowed the cash payment under exceptional circumstances and disallowed the loss claim due to fire in communal riots, as subsequent insurance compensation covered the loss. The Revenue's appeals were mostly dismissed, with one partly allowed, and the assessee's appeal was dismissed. en-us Mon, 31 May 2004 00:00:00 +0530 Fri, 03 Dec 2010 17:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56464 The Tribunal upheld the CIT(A)'s decisions to allow the expenditure for maintaining the Mehsana office, payment of commission to New Chirag Tractors, and full commission payment to Tractor Sales Corporation. The Tribunal also supported the deletion of additions for spare parts sale but reversed the addition for soda ash loan. Additionally, the Tribunal allowed the cash payment under exceptional circumstances and disallowed the loss claim due to fire in communal riots, as subsequent insurance compensation covered the loss. The Revenue's appeals were mostly dismissed, with one partly allowed, and the assessee's appeal was dismissed. Case-Laws Income Tax Mon, 31 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56464