https://www.taxtmi.com/caselaws?id=269928 The tribunal upheld the Assessing Officer's disallowance of commission payment claimed by the assessee, emphasizing the burden of proof on the assessee to substantiate business expenses. The tribunal highlighted the necessity of concrete evidence of services rendered by commission agents and rejected the reliance on previous judgments or the principle of res judicata. The appeal by the assessee was dismissed, and the Revenue's appeals were allowed, confirming the disallowance of the commission payment. en-us Fri, 16 Oct 2015 00:00:00 +0530 Thu, 24 Dec 2015 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269928 The tribunal upheld the Assessing Officer's disallowance of commission payment claimed by the assessee, emphasizing the burden of proof on the assessee to substantiate business expenses. The tribunal highlighted the necessity of concrete evidence of services rendered by commission agents and rejected the reliance on previous judgments or the principle of res judicata. The appeal by the assessee was dismissed, and the Revenue's appeals were allowed, confirming the disallowance of the commission payment. Case-Laws Income Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269928