https://www.taxtmi.com/caselaws?id=185624 The appeal by the partnership firm, engaged in trading minerals, challenging the disallowance of commission payments to agents was dismissed. The Assessing Officer found insufficient evidence of services rendered by the agents, lack of written agreements, and inconsistencies in statements. The CIT(A) upheld the disallowance due to the absence of documentary evidence and illogical claims. The ITAT concurred, emphasizing the lack of credible evidence and upheld the disallowance of commission payments. The appeal was ultimately dismissed on 15th July 2013. en-us Mon, 15 Jul 2013 00:00:00 +0530 Mon, 22 Aug 2016 12:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185624 The appeal by the partnership firm, engaged in trading minerals, challenging the disallowance of commission payments to agents was dismissed. The Assessing Officer found insufficient evidence of services rendered by the agents, lack of written agreements, and inconsistencies in statements. The CIT(A) upheld the disallowance due to the absence of documentary evidence and illogical claims. The ITAT concurred, emphasizing the lack of credible evidence and upheld the disallowance of commission payments. The appeal was ultimately dismissed on 15th July 2013. Case-Laws Income Tax Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185624