https://www.taxtmi.com/caselaws?id=295018 ITAT Hyderabad held that a disallowance of commission expenditure could not be sustained without examining the assessee's additional evidence and sworn affidavit supporting payment for services connected with a property transaction. As the new material went to the genuineness and reasonableness of the claim, the matter required fresh verification rather than final rejection. The disallowance was set aside and the issue was restored to the assessing officer for fresh adjudication after giving the assessee a reasonable opportunity and examining the concerned person on the nature of services rendered. en-us Tue, 22 Nov 2011 00:00:00 +0530 Sat, 15 May 2021 14:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295018 ITAT Hyderabad held that a disallowance of commission expenditure could not be sustained without examining the assessee's additional evidence and sworn affidavit supporting payment for services connected with a property transaction. As the new material went to the genuineness and reasonableness of the claim, the matter required fresh verification rather than final rejection. The disallowance was set aside and the issue was restored to the assessing officer for fresh adjudication after giving the assessee a reasonable opportunity and examining the concerned person on the nature of services rendered. Case-Laws Income Tax Tue, 22 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295018