https://www.taxtmi.com/caselaws?id=219276 An Income-tax Officer authorised to function as a Tax Recovery Officer remains within the statutory definition of an Assessing Officer for assessment purposes. Where the relevant transfer and authorisation were effective when assessment was completed, the assessment is valid; a challenge to transfer of the case cannot be sustained in the stated forum. Commission expenditure is deductible only where the taxpayer proves that services were actually rendered. Disclosure of recipients' income or allowance of similar claims in other years does not establish the services underlying the payment. In the absence of supporting evidence, commission deduction is not allowable. en-us Fri, 12 Oct 2012 00:00:00 +0530 Sun, 09 Dec 2012 21:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219276 An Income-tax Officer authorised to function as a Tax Recovery Officer remains within the statutory definition of an Assessing Officer for assessment purposes. Where the relevant transfer and authorisation were effective when assessment was completed, the assessment is valid; a challenge to transfer of the case cannot be sustained in the stated forum. Commission expenditure is deductible only where the taxpayer proves that services were actually rendered. Disclosure of recipients' income or allowance of similar claims in other years does not establish the services underlying the payment. In the absence of supporting evidence, commission deduction is not allowable. Case-Laws Income Tax Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219276