https://www.taxtmi.com/caselaws?id=61209 The tribunal allowed the assessee's appeals regarding the disallowance of commission payments to M/s Swastika Traders, directing the full amount as a deduction for both assessment years. The Revenue's appeals disputing the CIT(A)'s increase in the allowance for entrepreneurial skill were dismissed. The disallowance of car expenses and depreciation was upheld, and the interest under Section 215 was to be recalculated based on the final income determination. en-us Thu, 03 Jun 1982 00:00:00 +0530 Tue, 11 Jan 2011 13:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61209 The tribunal allowed the assessee's appeals regarding the disallowance of commission payments to M/s Swastika Traders, directing the full amount as a deduction for both assessment years. The Revenue's appeals disputing the CIT(A)'s increase in the allowance for entrepreneurial skill were dismissed. The disallowance of car expenses and depreciation was upheld, and the interest under Section 215 was to be recalculated based on the final income determination. Case-Laws Income Tax Thu, 03 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61209