https://www.taxtmi.com/caselaws?id=61125 The Appellate Tribunal upheld the decision of the Appellate Authority Commissioner (AAC) in favor of the assessee, allowing the provision in the commission account. The Tribunal found the provision justified based on actual sales and past practices, dismissing the Revenue's appeal. The cross objection by the assessee seeking no relief was deemed infructuous and dismissed. en-us Sat, 04 Oct 1980 00:00:00 +0530 Tue, 11 Jan 2011 10:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61125 The Appellate Tribunal upheld the decision of the Appellate Authority Commissioner (AAC) in favor of the assessee, allowing the provision in the commission account. The Tribunal found the provision justified based on actual sales and past practices, dismissing the Revenue's appeal. The cross objection by the assessee seeking no relief was deemed infructuous and dismissed. Case-Laws Income Tax Sat, 04 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61125