https://www.taxtmi.com/caselaws?id=247426 The Tribunal upheld the disallowance of commission expenses and the addition under section 69D based on loose papers, dismissing the assessee's appeal in both aspects. The disallowance of commission expenses was upheld due to insufficient justification for the increase and lack of supporting evidence, while the addition under section 69D was affirmed as the transactions on loose papers were unaccounted for in the books and remained unexplained by the assessee. en-us Tue, 29 Apr 2014 00:00:00 +0530 Mon, 12 May 2014 10:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247426 The Tribunal upheld the disallowance of commission expenses and the addition under section 69D based on loose papers, dismissing the assessee's appeal in both aspects. The disallowance of commission expenses was upheld due to insufficient justification for the increase and lack of supporting evidence, while the addition under section 69D was affirmed as the transactions on loose papers were unaccounted for in the books and remained unexplained by the assessee. Case-Laws Income Tax Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247426