https://www.taxtmi.com/caselaws?id=301839 The ITAT affirmed the CIT(A)'s decision to dismiss the appeal regarding the disallowance of commission expenses under section 37(1) of the Income Tax Act, 1961. The assessee failed to prove that the commission payments were for services rendered by the recipients, despite submitting various documents as evidence. The ITAT emphasized the necessity for the assessee to establish both the actual expenditure and the services provided by the commission recipients, ultimately upholding the decision to disallow the commission expenses due to the lack of evidence of services rendered. en-us Thu, 06 Apr 2017 00:00:00 +0530 Mon, 14 Nov 2022 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301839 The ITAT affirmed the CIT(A)'s decision to dismiss the appeal regarding the disallowance of commission expenses under section 37(1) of the Income Tax Act, 1961. The assessee failed to prove that the commission payments were for services rendered by the recipients, despite submitting various documents as evidence. The ITAT emphasized the necessity for the assessee to establish both the actual expenditure and the services provided by the commission recipients, ultimately upholding the decision to disallow the commission expenses due to the lack of evidence of services rendered. Case-Laws Income Tax Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301839