https://www.taxtmi.com/caselaws?id=778941 ITAT (Surat) held the AO's wholesale disallowance of commission expenses was excessive and partly allowed the appeal. The tribunal found the assessee produced confirmations, PAN/Aadhaar for most payees and banking evidence; AO failed to object or make inquiries after CIT(A) remanded the evidences. Genuineness was corroborated by acceptance in AY 2020-21. Because identity proof for some recipients was missing, ITAT directed a 15% disallowance of commission (addition of Rs.13,32,283) and deleted the remaining addition of Rs.75,49,603, thereby partly allowing the ground. en-us Wed, 27 Aug 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778941 ITAT (Surat) held the AO's wholesale disallowance of commission expenses was excessive and partly allowed the appeal. The tribunal found the assessee produced confirmations, PAN/Aadhaar for most payees and banking evidence; AO failed to object or make inquiries after CIT(A) remanded the evidences. Genuineness was corroborated by acceptance in AY 2020-21. Because identity proof for some recipients was missing, ITAT directed a 15% disallowance of commission (addition of Rs.13,32,283) and deleted the remaining addition of Rs.75,49,603, thereby partly allowing the ground. Case-Laws Income Tax Wed, 27 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778941