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    <title>2013 (1) TMI 569 - ITAT AHMEDABAD</title>
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    <description>The appeal of the assessee was dismissed by the ITAT, upholding the disallowance of commission and interest by the AO and CIT(A). The ITAT found no reason to interfere with the lower authorities&#039; decisions due to lack of evidence substantiating the claims made by the assessee. Other grounds raised were not adjudicated as they were considered general and consequential. The order was pronounced on 28.12.2012.</description>
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      <description>The appeal of the assessee was dismissed by the ITAT, upholding the disallowance of commission and interest by the AO and CIT(A). The ITAT found no reason to interfere with the lower authorities&#039; decisions due to lack of evidence substantiating the claims made by the assessee. Other grounds raised were not adjudicated as they were considered general and consequential. The order was pronounced on 28.12.2012.</description>
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