https://www.taxtmi.com/caselaws?id=58315 The Tribunal allowed the assessee's appeal, overturning the disallowance of commission expenses paid to selling agents, including Bipco Sales Corporation. It found that Bipco provided genuine services justifying the commission payments, emphasizing its independent existence, long-standing business relationship with the assessee, and lack of evidence supporting the revenue's claim of profit diversion. The Tribunal concluded that the commission payments were legitimate, reversing the CIT(A)'s decision and partially allowing the appeal. en-us Thu, 23 May 1991 00:00:00 +0530 Sat, 18 Dec 2010 14:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58315 The Tribunal allowed the assessee's appeal, overturning the disallowance of commission expenses paid to selling agents, including Bipco Sales Corporation. It found that Bipco provided genuine services justifying the commission payments, emphasizing its independent existence, long-standing business relationship with the assessee, and lack of evidence supporting the revenue's claim of profit diversion. The Tribunal concluded that the commission payments were legitimate, reversing the CIT(A)'s decision and partially allowing the appeal. Case-Laws Income Tax Thu, 23 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58315