https://www.taxtmi.com/caselaws?id=383629 The court upheld the disallowance of commission expenditure by the assessee, emphasizing the consistent rulings against the assessee by revenue authorities. Despite the assessee's arguments of arbitrary disallowance and providing relevant documents, including payment evidence and Income Tax Returns, the court found discrepancies in witness production and patterns of deposit and withdrawal. The court affirmed the revenue authorities' independent assessment of expenses, dismissing the appeal and reinforcing the importance of proper verification of business expenses and the authority of officials to determine taxable amounts. en-us Tue, 16 Jul 2019 00:00:00 +0530 Fri, 26 Jul 2019 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383629 The court upheld the disallowance of commission expenditure by the assessee, emphasizing the consistent rulings against the assessee by revenue authorities. Despite the assessee's arguments of arbitrary disallowance and providing relevant documents, including payment evidence and Income Tax Returns, the court found discrepancies in witness production and patterns of deposit and withdrawal. The court affirmed the revenue authorities' independent assessment of expenses, dismissing the appeal and reinforcing the importance of proper verification of business expenses and the authority of officials to determine taxable amounts. Case-Laws Income Tax Tue, 16 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383629