https://www.taxtmi.com/caselaws?id=271956 The Tribunal upheld the disallowance of commission payments due to lack of evidence, allowing only a portion confirmed by one broker. The claim for payment to vacate premises was rejected as unsupported by the sale deed. Disallowance of electricity dues payment was upheld as no evidence showed withholding by the buyer. The Tribunal remanded the issue of indexation on goodwill back to the AO for verification of actual payment, dismissing the assessee's appeal and allowing the Revenue's appeal for statistical purposes. en-us Fri, 11 Dec 2015 00:00:00 +0530 Tue, 23 Feb 2016 10:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271956 The Tribunal upheld the disallowance of commission payments due to lack of evidence, allowing only a portion confirmed by one broker. The claim for payment to vacate premises was rejected as unsupported by the sale deed. Disallowance of electricity dues payment was upheld as no evidence showed withholding by the buyer. The Tribunal remanded the issue of indexation on goodwill back to the AO for verification of actual payment, dismissing the assessee's appeal and allowing the Revenue's appeal for statistical purposes. Case-Laws Income Tax Fri, 11 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271956