https://www.taxtmi.com/caselaws?id=249921 The Tribunal allowed the Revenue's appeal, restoring the disallowances of both the commission expenses and the expenditure on repairs and maintenance, citing lack of evidence and failure of the assessee to discharge the burden of proof. The Tribunal emphasized the absence of material evidence to substantiate the nature of services rendered or the necessity of the expenses, leading to the restoration of the disallowances. en-us Wed, 16 Jul 2014 00:00:00 +0530 Mon, 28 Jul 2014 09:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249921 The Tribunal allowed the Revenue's appeal, restoring the disallowances of both the commission expenses and the expenditure on repairs and maintenance, citing lack of evidence and failure of the assessee to discharge the burden of proof. The Tribunal emphasized the absence of material evidence to substantiate the nature of services rendered or the necessity of the expenses, leading to the restoration of the disallowances. Case-Laws Income Tax Wed, 16 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249921