https://www.taxtmi.com/caselaws?id=327313 The Tribunal partially allowed the appeal, permitting salary expenditure of Rs. 14,39,550 but disallowing Rs. 96,50,000 due to lack of evidence. Disallowances for commission expenditures were upheld, with the issue under Section 40(a)(ia) remanded to the Assessing Officer for verification. The Tribunal agreed with the CIT(A) on the disallowance of commission expenditure paid to three parties due to insufficient evidence of services rendered, familial relationships, and discrepancies in records. en-us Wed, 30 Mar 2016 00:00:00 +0530 Sun, 08 May 2016 17:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327313 The Tribunal partially allowed the appeal, permitting salary expenditure of Rs. 14,39,550 but disallowing Rs. 96,50,000 due to lack of evidence. Disallowances for commission expenditures were upheld, with the issue under Section 40(a)(ia) remanded to the Assessing Officer for verification. The Tribunal agreed with the CIT(A) on the disallowance of commission expenditure paid to three parties due to insufficient evidence of services rendered, familial relationships, and discrepancies in records. Case-Laws Income Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327313