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        Case ID :
        Income Tax

        Disallowance of commission expenses - the agents had no...

        Commission Disallowed: Agents Lacked Product Knowledge and Connections; Buyers Already Known to Assessee.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Disallowance of commission expenses - the agents had no knowledge of the product sold, had no links with the purchasers, had claimed the receipt of commission only for introducing the buyers and the fact that most of the buyers were known to the assessee and did not require any introduction, seals the matter against the assessee. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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