https://www.taxtmi.com/caselaws?id=258386 The High Court upheld the disallowance of both commission and rent payments under Section 40A(2)(b) for lack of business justification and supporting evidence. The court found the appellant's failure to provide credible evidence and proper explanation for significant payment increases as justifying the disallowance. The Assessing Officer, CIT (Appeals), and Tribunal decisions were deemed reasonable, leading to the dismissal of the appeal. en-us Wed, 18 Mar 2015 00:00:00 +0530 Wed, 08 Apr 2015 06:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258386 The High Court upheld the disallowance of both commission and rent payments under Section 40A(2)(b) for lack of business justification and supporting evidence. The court found the appellant's failure to provide credible evidence and proper explanation for significant payment increases as justifying the disallowance. The Assessing Officer, CIT (Appeals), and Tribunal decisions were deemed reasonable, leading to the dismissal of the appeal. Case-Laws Income Tax Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258386