https://www.taxtmi.com/caselaws?id=271726 The tribunal upheld the disallowance of &8377; 35.00 lacs under 'commission payments' as the assessee failed to provide concrete evidence of services rendered by the payee, affirming the First Appellate Authority's decision. The tribunal emphasized the requirement for substantial proof to support business expenditures, leading to the dismissal of the assessee's appeal against the Assessing Officer's order. en-us Wed, 03 Feb 2016 00:00:00 +0530 Mon, 15 Feb 2016 00:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271726 The tribunal upheld the disallowance of &8377; 35.00 lacs under 'commission payments' as the assessee failed to provide concrete evidence of services rendered by the payee, affirming the First Appellate Authority's decision. The tribunal emphasized the requirement for substantial proof to support business expenditures, leading to the dismissal of the assessee's appeal against the Assessing Officer's order. Case-Laws Income Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271726