Section 37 of Income Tax Act, 1961— In the instant case, Aggrieved by the order of AO, the assessee preferred an appeal before the CIT(A), who also relied upon the findings of his predecessor for the AY.2011-12 to confirm the disallowance and has restricted the disallowance only to 50% of the commission expenses claimed by the assessee. Further aggrieved by the order of Ld.CIT(A), assessee is in second appeal before us.

Held that — the extensive discussion was made on the issue in the AY.2011-12 by the AO, CIT(A) as well as the ITAT, we deem it necessary to follow the order of ITAT in assessee’s own case for the earlier assessment years as well as the subsequent assessment year.

it is clear that the assessee has submitted enough evidence in support of utilizing the services of agents in the business and also revenue authorities have not brought any cogent material to show that the payments were come back to assessee and these payments cannot be categorized as gratuitous payments. Therefore, we delete the addition made by the AO.[SRI SUNIL VISHRAM CHAWDA, HYDERABAD VERSUS THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14 (1) , HYDERABAD] [2019] 19 ITCD Online (4) [ITAT HYDERABAD]