https://www.taxtmi.com/forum/issue?id=3205 Assessing officers may summon payees to verify claimed commission deductions and the assessee bears the burden of proof to establish genuineness; payment by account-payee cheque alone is not conclusive, and identifying particulars such as payee names, addresses and PAN-linked confirmations are required to discharge that onus. en-us Thu, 21 Jul 2011 21:27:48 +0530 Thu, 23 Jan 2025 15:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3205 Assessing officers may summon payees to verify claimed commission deductions and the assessee bears the burden of proof to establish genuineness; payment by account-payee cheque alone is not conclusive, and identifying particulars such as payee names, addresses and PAN-linked confirmations are required to discharge that onus. Discussion-Forum Income Tax Thu, 21 Jul 2011 21:27:48 +0530 https://www.taxtmi.com/forum/issue?id=3205