https://www.taxtmi.com/caselaws?id=329939 The appeal, filed late by 132 days due to the Managing Director's medical treatment, seeking condonation of delay, was admitted by the Tribunal. However, the disallowance of commission payments claimed as business expenditure by the assessee was upheld. Despite payments made with TDS deductions, the lack of evidence on services rendered by agents like Shri R. Chandrasekar, Smt. R. Lakshmi, and Smt. Praveena led to the confirmation of the disallowance. The Tribunal stressed the burden of proof on the assessee to substantiate services provided by commission recipients, ultimately dismissing the appeal. en-us Wed, 06 Jul 2016 00:00:00 +0530 Wed, 13 Jul 2016 13:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329939 The appeal, filed late by 132 days due to the Managing Director's medical treatment, seeking condonation of delay, was admitted by the Tribunal. However, the disallowance of commission payments claimed as business expenditure by the assessee was upheld. Despite payments made with TDS deductions, the lack of evidence on services rendered by agents like Shri R. Chandrasekar, Smt. R. Lakshmi, and Smt. Praveena led to the confirmation of the disallowance. The Tribunal stressed the burden of proof on the assessee to substantiate services provided by commission recipients, ultimately dismissing the appeal. Case-Laws Income Tax Wed, 06 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329939