https://www.taxtmi.com/highlights?id=23704 The ld. CIT(A) confirmed the addition of ₹ 1 lac on estimated basis when commission payments are specified amount, the CIT(A) should have confirmed the whole commission payment - Therefore, in absence of proper evidence with the assessee for claiming the expenditure as incurred wholly and exclusively for the business purposes, we confirm the addition of whole amount - AT en-us Thu, 09 Jul 2015 08:20:48 +0530 Thu, 09 Jul 2015 08:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23704 The ld. CIT(A) confirmed the addition of ₹ 1 lac on estimated basis when commission payments are specified amount, the CIT(A) should have confirmed the whole commission payment - Therefore, in absence of proper evidence with the assessee for claiming the expenditure as incurred wholly and exclusively for the business purposes, we confirm the addition of whole amount - AT Highlights Income Tax Thu, 09 Jul 2015 08:20:48 +0530 https://www.taxtmi.com/highlights?id=23704