https://www.taxtmi.com/caselaws?id=185638 The Tribunal dismissed the appeals as the assessee failed to provide credible evidence for commission payments related to mineral trading services. The Tribunal upheld the Assessing Officer's decision, emphasizing the lack of documentary evidence and genuineness of services rendered by commission agents. Referring to legal precedent, the Tribunal concluded that the commission payments were not deductible under Section 37 of the Income Tax Act due to insufficient proof of business justifications. en-us Fri, 18 May 2012 00:00:00 +0530 Wed, 21 Jun 2017 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185638 The Tribunal dismissed the appeals as the assessee failed to provide credible evidence for commission payments related to mineral trading services. The Tribunal upheld the Assessing Officer's decision, emphasizing the lack of documentary evidence and genuineness of services rendered by commission agents. Referring to legal precedent, the Tribunal concluded that the commission payments were not deductible under Section 37 of the Income Tax Act due to insufficient proof of business justifications. Case-Laws Income Tax Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185638