https://www.taxtmi.com/caselaws?id=342936 The appeals were dismissed, and the disallowance of commission expenses as business expenditure was upheld for the assessment years 2009-10 and 2010-11. The court found that the commission payments were not supported by evidence of genuine services rendered by the agents, leading to the conclusion that the payments were sham arrangements to reduce the assessee's income. The lack of substantial evidence to contradict the findings of the Assessing Officer resulted in the confirmation of the disallowance. The judgment underscores the necessity of substantiating business expenses with concrete evidence in tax assessments. en-us Thu, 12 Jan 2017 00:00:00 +0530 Tue, 16 May 2017 06:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342936 The appeals were dismissed, and the disallowance of commission expenses as business expenditure was upheld for the assessment years 2009-10 and 2010-11. The court found that the commission payments were not supported by evidence of genuine services rendered by the agents, leading to the conclusion that the payments were sham arrangements to reduce the assessee's income. The lack of substantial evidence to contradict the findings of the Assessing Officer resulted in the confirmation of the disallowance. The judgment underscores the necessity of substantiating business expenses with concrete evidence in tax assessments. Case-Laws Income Tax Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342936