https://www.taxtmi.com/caselaws?id=172277 HC upheld the Tribunal's order allowing the assessee's claim of commission payments disallowed by the Assessing Officer. The assessee had furnished confirmations and relevant details of commission agents, but could not produce them for cross-examination. The Tribunal held, and HC agreed, that the Assessing Officer, having doubts, ought to have exercised coercive powers to summon the agents or conduct independent inquiries from customers, rather than outrightly disallow the expenditure. HC found that the assessee discharged its evidentiary burden, the Tribunal's conclusions were factual and reasoned, and no substantial question of law arose. The revenue's appeal was dismissed. en-us Fri, 25 Aug 2006 00:00:00 +0530 Wed, 10 Dec 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172277 HC upheld the Tribunal's order allowing the assessee's claim of commission payments disallowed by the Assessing Officer. The assessee had furnished confirmations and relevant details of commission agents, but could not produce them for cross-examination. The Tribunal held, and HC agreed, that the Assessing Officer, having doubts, ought to have exercised coercive powers to summon the agents or conduct independent inquiries from customers, rather than outrightly disallow the expenditure. HC found that the assessee discharged its evidentiary burden, the Tribunal's conclusions were factual and reasoned, and no substantial question of law arose. The revenue's appeal was dismissed. Case-Laws Income Tax Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172277