https://www.taxtmi.com/caselaws?id=338254 The Tribunal dismissed all four appeals. It upheld the disallowance of commission payments by the former assessee due to lack of evidence of marketing services rendered. The Tribunal also confirmed the latter assessee as a non-genuine firm, disallowing its salary, travelling, and advertisement expenses for lack of substantiating evidence. Past acceptance of claims in previous years does not validate similar claims in subsequent years. en-us Tue, 24 Jan 2017 00:00:00 +0530 Mon, 30 Jan 2017 06:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338254 The Tribunal dismissed all four appeals. It upheld the disallowance of commission payments by the former assessee due to lack of evidence of marketing services rendered. The Tribunal also confirmed the latter assessee as a non-genuine firm, disallowing its salary, travelling, and advertisement expenses for lack of substantiating evidence. Past acceptance of claims in previous years does not validate similar claims in subsequent years. Case-Laws Income Tax Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338254