https://www.taxtmi.com/caselaws?id=8873 Commission deductions require credible proof of payment and services rendered. Where the alleged recipients deny receiving commission and other material indicates another person procured the orders, the claimed commission may be disallowed. Suppressed business income may be estimated where customer inquiries reveal undelivered correspondence, denials of purchases, extra payments and price disparities supporting doubts about recorded sales. Once the assessing officer reasonably doubts the return's accuracy, the taxpayer must substantiate its claims. The assessing officer is not bound by strict evidentiary rules but must comply with natural justice; that requirement is met where an opportunity to cross-examine witnesses is offered and not used. en-us Wed, 20 Dec 1972 00:00:00 +0530 Tue, 16 Jun 2009 19:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8873 Commission deductions require credible proof of payment and services rendered. Where the alleged recipients deny receiving commission and other material indicates another person procured the orders, the claimed commission may be disallowed. Suppressed business income may be estimated where customer inquiries reveal undelivered correspondence, denials of purchases, extra payments and price disparities supporting doubts about recorded sales. Once the assessing officer reasonably doubts the return's accuracy, the taxpayer must substantiate its claims. The assessing officer is not bound by strict evidentiary rules but must comply with natural justice; that requirement is met where an opportunity to cross-examine witnesses is offered and not used. Case-Laws Income Tax Wed, 20 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8873