https://www.taxtmi.com/caselaws?id=62838 The Tribunal upheld the disallowance of a commission payment made to M/s. Niki Tasha (India) Pvt. Ltd., amounting to Rs. 3,69,824. The decision was based on the lack of evidence supporting the justification for the payment and the close relationship between the parties involved, indicating possible extra-commercial motives. The Tribunal found that the payment was not exclusively for the business purposes of the assessee and dismissed the appeal, affirming the ITO's disallowance. en-us Wed, 18 Jan 1989 00:00:00 +0530 Sat, 22 Jan 2011 11:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62838 The Tribunal upheld the disallowance of a commission payment made to M/s. Niki Tasha (India) Pvt. Ltd., amounting to Rs. 3,69,824. The decision was based on the lack of evidence supporting the justification for the payment and the close relationship between the parties involved, indicating possible extra-commercial motives. The Tribunal found that the payment was not exclusively for the business purposes of the assessee and dismissed the appeal, affirming the ITO's disallowance. Case-Laws Income Tax Wed, 18 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62838