https://www.taxtmi.com/caselaws?id=182138 The ITAT upheld the revenue authorities' decision to disallow commission payments made by the assessee to M/s SLF Ltd. for A.Y. 1995-96 and A.Y. 1996-97. Despite the presentation of agreements, bills, and correspondence, insufficient evidence of services rendered by SLF led to the rejection of the appeals. The ITAT emphasized the need for concrete proof that the commissions were solely for business purposes, which the assessee failed to establish convincingly. en-us Tue, 31 Jan 2006 00:00:00 +0530 Tue, 03 May 2016 15:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182138 The ITAT upheld the revenue authorities' decision to disallow commission payments made by the assessee to M/s SLF Ltd. for A.Y. 1995-96 and A.Y. 1996-97. Despite the presentation of agreements, bills, and correspondence, insufficient evidence of services rendered by SLF led to the rejection of the appeals. The ITAT emphasized the need for concrete proof that the commissions were solely for business purposes, which the assessee failed to establish convincingly. Case-Laws Income Tax Tue, 31 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182138