https://www.taxtmi.com/caselaws?id=373572 The Tribunal partly allowed the assessee's appeal, restricting the disallowance of commission expenditure to the ten persons subject to enquiry by the Assessing Officer. The disallowance for the remaining recipients was deleted, emphasizing that claims supported by documentary evidence cannot be disallowed without proper disproval through enquiry. The Tribunal upheld the A.O.'s decision to disallow payments to the ten individuals investigated, based on lack of evidence supporting the business purpose of the expenditure. en-us Mon, 19 Nov 2018 00:00:00 +0530 Wed, 16 Jan 2019 09:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373572 The Tribunal partly allowed the assessee's appeal, restricting the disallowance of commission expenditure to the ten persons subject to enquiry by the Assessing Officer. The disallowance for the remaining recipients was deleted, emphasizing that claims supported by documentary evidence cannot be disallowed without proper disproval through enquiry. The Tribunal upheld the A.O.'s decision to disallow payments to the ten individuals investigated, based on lack of evidence supporting the business purpose of the expenditure. Case-Laws Income Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373572