https://www.taxtmi.com/caselaws?id=196614 Commission expenditure could not be disallowed merely because notices to the recipients went unanswered or were not served at the stated addresses. The assessee's regularly maintained books of account, payment by cheque, deduction and deposit of tax at source, and disclosure of recipient particulars provided corroborative evidence of the transactions. On those facts, the expenditure was treated as genuine and the Revenue's challenge failed. en-us Fri, 14 Mar 2014 00:00:00 +0530 Fri, 08 Dec 2017 21:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196614 Commission expenditure could not be disallowed merely because notices to the recipients went unanswered or were not served at the stated addresses. The assessee's regularly maintained books of account, payment by cheque, deduction and deposit of tax at source, and disclosure of recipient particulars provided corroborative evidence of the transactions. On those facts, the expenditure was treated as genuine and the Revenue's challenge failed. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196614