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    <title>2020 (1) TMI 76 - ITAT DELHI</title>
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    <description>The tribunal upheld the lower authorities&#039; decision, dismissing the appellant&#039;s appeal regarding the disallowance of commission payment to M/s. Vidhyashree Buildcon. The tribunal found the appellant failed to substantiate the genuineness of the payment and the services provided by the agent. It was concluded that the commission amount was excessive and lacked adequate evidence of services rendered. The appeal was denied, emphasizing the lack of proof of services and the excessive nature of the payment.</description>
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    <pubDate>Mon, 18 Nov 2019 00:00:00 +0530</pubDate>
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      <title>2020 (1) TMI 76 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=390463</link>
      <description>The tribunal upheld the lower authorities&#039; decision, dismissing the appellant&#039;s appeal regarding the disallowance of commission payment to M/s. Vidhyashree Buildcon. The tribunal found the appellant failed to substantiate the genuineness of the payment and the services provided by the agent. It was concluded that the commission amount was excessive and lacked adequate evidence of services rendered. The appeal was denied, emphasizing the lack of proof of services and the excessive nature of the payment.</description>
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      <pubDate>Mon, 18 Nov 2019 00:00:00 +0530</pubDate>
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