https://www.taxtmi.com/caselaws?id=405261 The Tribunal upheld the disallowance of Rs. 48,07,109/- on commission expenses, finding the assessee failed to substantiate the genuineness of payments. Despite procedural errors in citing sections, the assessment order was deemed valid under Section 292B. The appeal was dismissed due to non-compliance by the assessee, affirming the disallowance and emphasizing the burden of proof on the assessee. en-us Thu, 11 Mar 2021 00:00:00 +0530 Tue, 16 Mar 2021 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405261 The Tribunal upheld the disallowance of Rs. 48,07,109/- on commission expenses, finding the assessee failed to substantiate the genuineness of payments. Despite procedural errors in citing sections, the assessment order was deemed valid under Section 292B. The appeal was dismissed due to non-compliance by the assessee, affirming the disallowance and emphasizing the burden of proof on the assessee. Case-Laws Income Tax Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405261