https://www.taxtmi.com/caselaws?id=393026 The Tribunal found that the assessee did not provide sufficient evidence to support the purpose of the commission payment to M/s. Divine Alloys and Power Company Limited for "client referral." Consequently, the order of the CIT(A) was overturned, and that of the Assessing Officer was reinstated. The Revenue's appeal was successful, with the Tribunal emphasizing the lack of proof regarding the services rendered by M/s. Divine Alloys and Power Company Limited in relation to the commission payment. en-us Thu, 09 Jan 2020 00:00:00 +0530 Wed, 04 Mar 2020 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393026 The Tribunal found that the assessee did not provide sufficient evidence to support the purpose of the commission payment to M/s. Divine Alloys and Power Company Limited for "client referral." Consequently, the order of the CIT(A) was overturned, and that of the Assessing Officer was reinstated. The Revenue's appeal was successful, with the Tribunal emphasizing the lack of proof regarding the services rendered by M/s. Divine Alloys and Power Company Limited in relation to the commission payment. Case-Laws Income Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393026