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    <title>2023 (1) TMI 892 - ITAT DELHI</title>
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    <description>The appeals filed by the Assessee against the disallowance of commission expenses, enhancement of income, and imposition of a penalty were dismissed. The tax authorities&#039; decisions were upheld due to the lack of evidence provided to justify the expenses and inaccurate claims made. Despite opportunities given, the Assessee failed to substantiate the transactions and expenses in question, leading to the dismissal of the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=433145</link>
      <description>The appeals filed by the Assessee against the disallowance of commission expenses, enhancement of income, and imposition of a penalty were dismissed. The tax authorities&#039; decisions were upheld due to the lack of evidence provided to justify the expenses and inaccurate claims made. Despite opportunities given, the Assessee failed to substantiate the transactions and expenses in question, leading to the dismissal of the appeals.</description>
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