https://www.taxtmi.com/caselaws?id=393995 Payment claimed as commission was inconsistent with the TDS record and the recipient's return, so its true character required factual verification by the Assessing Officer after giving the assessee an opportunity to produce supporting material. The Tribunal also found that additional documents relating to sundry creditors, VAT returns and purchases went to the root of the disputed additions, so the evidence was admitted and the related matters remitted for fresh adjudication in accordance with law. en-us Wed, 18 Mar 2020 00:00:00 +0530 Thu, 26 Mar 2020 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393995 Payment claimed as commission was inconsistent with the TDS record and the recipient's return, so its true character required factual verification by the Assessing Officer after giving the assessee an opportunity to produce supporting material. The Tribunal also found that additional documents relating to sundry creditors, VAT returns and purchases went to the root of the disputed additions, so the evidence was admitted and the related matters remitted for fresh adjudication in accordance with law. Case-Laws Income Tax Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393995