https://www.taxtmi.com/caselaws?id=337170 Kerala HC upheld the AO's disallowance of commission payments to doctors because the assessee failed to produce vouchers, supporting documents, or disclose recipients' names. The court found the assessee miserably failed to substantiate the claimed payments and held that the First Appellate Authority and the Tribunal erred in overturning the assessment merely on the basis of past practice. The HC set aside the orders of the First Appellate Authority and the Tribunal and decided in favour of the Revenue. en-us Fri, 09 Sep 2016 00:00:00 +0530 Thu, 21 Aug 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337170 Kerala HC upheld the AO's disallowance of commission payments to doctors because the assessee failed to produce vouchers, supporting documents, or disclose recipients' names. The court found the assessee miserably failed to substantiate the claimed payments and held that the First Appellate Authority and the Tribunal erred in overturning the assessment merely on the basis of past practice. The HC set aside the orders of the First Appellate Authority and the Tribunal and decided in favour of the Revenue. Case-Laws Income Tax Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337170