https://www.taxtmi.com/caselaws?id=421076 The Tribunal upheld the disallowance of both commission expenses and consultancy expenses due to insufficient evidence regarding the nature of services provided by the agents and consultants, respectively. Despite genuine payments, the lack of details on services rendered led to the dismissal of the appeal. The judgment emphasizes the importance of substantiating expenses with proper documentation to support business justifications under the Income Tax Act. en-us Wed, 13 Apr 2022 00:00:00 +0530 Sat, 16 Apr 2022 08:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421076 The Tribunal upheld the disallowance of both commission expenses and consultancy expenses due to insufficient evidence regarding the nature of services provided by the agents and consultants, respectively. Despite genuine payments, the lack of details on services rendered led to the dismissal of the appeal. The judgment emphasizes the importance of substantiating expenses with proper documentation to support business justifications under the Income Tax Act. Case-Laws Income Tax Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421076