https://www.taxtmi.com/caselaws?id=350308 The Tribunal allowed the Revenue's appeal, reinstating the Assessing Officer's disallowance of a commission payment of Rs. 1,00,00,000/- to M/s. AGR Steels Strips Pvt. Ltd. The Tribunal found that the assessee failed to provide sufficient evidence to substantiate the genuineness of the transaction, including details of services rendered by the sub-agent, leading to the restoration of the disallowance. en-us Tue, 31 Oct 2017 00:00:00 +0530 Fri, 03 Nov 2017 10:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350308 The Tribunal allowed the Revenue's appeal, reinstating the Assessing Officer's disallowance of a commission payment of Rs. 1,00,00,000/- to M/s. AGR Steels Strips Pvt. Ltd. The Tribunal found that the assessee failed to provide sufficient evidence to substantiate the genuineness of the transaction, including details of services rendered by the sub-agent, leading to the restoration of the disallowance. Case-Laws Income Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350308