https://www.taxtmi.com/caselaws?id=56688 The Income Tax Appellate Tribunal (ITAT) ruled in favor of the assessee in an appeal concerning the addition of excess sales-tax and the disallowance of commission paid to agents. The ITAT found that the Assessing Officer incorrectly assessed the sales-tax accounts on a cash basis, noting the assessee maintained them on a mercantile basis. Consequently, the addition of Rs. 19,455 was deemed unjustified and deleted. Additionally, the disallowance of Rs. 6,389 on commission payments was overturned as it was based on an earlier reversed order, leading to partial allowance of the appeal. en-us Wed, 30 Nov 1977 00:00:00 +0530 Mon, 06 Dec 2010 13:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56688 The Income Tax Appellate Tribunal (ITAT) ruled in favor of the assessee in an appeal concerning the addition of excess sales-tax and the disallowance of commission paid to agents. The ITAT found that the Assessing Officer incorrectly assessed the sales-tax accounts on a cash basis, noting the assessee maintained them on a mercantile basis. Consequently, the addition of Rs. 19,455 was deemed unjustified and deleted. Additionally, the disallowance of Rs. 6,389 on commission payments was overturned as it was based on an earlier reversed order, leading to partial allowance of the appeal. Case-Laws Income Tax Wed, 30 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56688