https://www.taxtmi.com/caselaws?id=192782 The Tribunal upheld the decision of the CIT (A) to disallow commission payments made by the Assessee to specified persons under section 40A(2)(b) of the IT Act for assessment years 2007-08 and 2008-09. The Assessee's appeals were dismissed due to the lack of evidence demonstrating the services rendered by the commission recipients, leading to the affirmation of the disallowance for both years. en-us Fri, 27 Jul 2012 00:00:00 +0530 Tue, 20 Jun 2017 11:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192782 The Tribunal upheld the decision of the CIT (A) to disallow commission payments made by the Assessee to specified persons under section 40A(2)(b) of the IT Act for assessment years 2007-08 and 2008-09. The Assessee's appeals were dismissed due to the lack of evidence demonstrating the services rendered by the commission recipients, leading to the affirmation of the disallowance for both years. Case-Laws Income Tax Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192782