https://www.taxtmi.com/caselaws?id=334268 The appeal was dismissed, and the disallowance of the commission payment of Rs. 25,05,885/- was upheld by the ITAT. The lack of documentary evidence, inconsistency in claims, and failure to prove the business purpose of the commission payment led to the disallowance. The ITAT emphasized that the burden of proof lies on the assessee to establish business purposes for expenditures, which the assessee failed to do in this case. en-us Wed, 28 Sep 2016 00:00:00 +0530 Mon, 07 Nov 2016 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334268 The appeal was dismissed, and the disallowance of the commission payment of Rs. 25,05,885/- was upheld by the ITAT. The lack of documentary evidence, inconsistency in claims, and failure to prove the business purpose of the commission payment led to the disallowance. The ITAT emphasized that the burden of proof lies on the assessee to establish business purposes for expenditures, which the assessee failed to do in this case. Case-Laws Income Tax Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334268