https://www.taxtmi.com/caselaws?id=178890 The Tribunal allowed the Revenue's appeal, confirming additions of Rs. 33,69,903/- for commission paid and Rs. 73,365/- for traveling expenditure. It emphasized the need for the assessee to provide substantial evidence to support business expenditure claims and held that the CIT(A) erred in shifting the burden of proof to the AO and relying on assumptions. en-us Fri, 18 Jan 2013 00:00:00 +0530 Fri, 09 Jun 2017 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178890 The Tribunal allowed the Revenue's appeal, confirming additions of Rs. 33,69,903/- for commission paid and Rs. 73,365/- for traveling expenditure. It emphasized the need for the assessee to provide substantial evidence to support business expenditure claims and held that the CIT(A) erred in shifting the burden of proof to the AO and relying on assumptions. Case-Laws Income Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178890