{"id":61347,"date":"2026-06-27T11:54:12","date_gmt":"2026-06-27T06:24:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/r-y-midas-metacast-p-ltd-v-ito-2025-215-itd-305-ahd-trib\/"},"modified":"2026-06-27T11:54:12","modified_gmt":"2026-06-27T06:24:12","slug":"r-y-midas-metacast-p-ltd-v-ito-2025-215-itd-305-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/r-y-midas-metacast-p-ltd-v-ito-2025-215-itd-305-ahd-trib\/","title":{"rendered":"R Y Midas Metacast (P.) Ltd. v. ITO (2025) 215 ITD 305 (Ahd) (Trib.)"},"content":{"rendered":"<p>Held that\u00a0 assessee claimed deduction for commission expenses paid to four parties by banking channel, duly supported by TDS deduction, bank statements, invoices, party ledgers and return filed by one agent. Commission payments were found genuine and incidental to business; the addition made by the Assessing Officer for unverifiable payments was deleted. (AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure-Commission-Allowable as deduction. <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61347","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fXt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61347","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61347"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61347\/revisions"}],"predecessor-version":[{"id":61348,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61347\/revisions\/61348"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}