https://www.taxtmi.com/caselaws?id=386660 The Tribunal held that the disallowance of commission expenses for two agents was not justified as the assessee provided unrebutted evidence and the AO failed to summon the agents using powers under Section 131. The additions made on account of these agents were directed to be deleted, and the assessee's appeal was allowed. en-us Mon, 30 Sep 2019 00:00:00 +0530 Fri, 04 Oct 2019 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386660 The Tribunal held that the disallowance of commission expenses for two agents was not justified as the assessee provided unrebutted evidence and the AO failed to summon the agents using powers under Section 131. The additions made on account of these agents were directed to be deleted, and the assessee's appeal was allowed. Case-Laws Income Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386660