https://www.taxtmi.com/caselaws?id=420777 The ITAT Kolkata affirmed the disallowance of commission paid to the HUFs as the assessee failed to prove the rendering of services by the HUF entities, leading to the expenses not being considered incurred wholly and exclusively for the business under section 37 of the Income Tax Act. en-us Wed, 30 Mar 2022 00:00:00 +0530 Sat, 09 Apr 2022 07:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420777 The ITAT Kolkata affirmed the disallowance of commission paid to the HUFs as the assessee failed to prove the rendering of services by the HUF entities, leading to the expenses not being considered incurred wholly and exclusively for the business under section 37 of the Income Tax Act. Case-Laws Income Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420777