https://www.taxtmi.com/caselaws?id=295852 The Tribunal upheld the disallowance of claimed expenses and the tax liability on commission paid to a sister concern. The company's inconsistent explanations and lack of proper documentation regarding a significant commission payment led to the dismissal of the appeal. The Tribunal found the burden of proof regarding the genuineness of the payment was not met by the assessee, resulting in the rejection of their appeal. en-us Fri, 28 Mar 2014 00:00:00 +0530 Wed, 23 Jun 2021 10:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295852 The Tribunal upheld the disallowance of claimed expenses and the tax liability on commission paid to a sister concern. The company's inconsistent explanations and lack of proper documentation regarding a significant commission payment led to the dismissal of the appeal. The Tribunal found the burden of proof regarding the genuineness of the payment was not met by the assessee, resulting in the rejection of their appeal. Case-Laws Income Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295852