https://www.taxtmi.com/caselaws?id=790559 Commission expenditure supported by confirmations, returns, audited financial statements, Form 26AS, TDS certificates, agreement and bills was treated as genuine business ; the recipient also confirmed the services and receipt through banking channels after tax deduction at source. Prior acceptance of similar commission in earlier scrutiny assessments further supported genuineness. On these facts, the partial disallowance as excessive and non-genuine under section 37 could not be sustained in the absence of contrary material, and the disallowance was deleted. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790559 Commission expenditure supported by confirmations, returns, audited financial statements, Form 26AS, TDS certificates, agreement and bills was treated as genuine business ; the recipient also confirmed the services and receipt through banking channels after tax deduction at source. Prior acceptance of similar commission in earlier scrutiny assessments further supported genuineness. On these facts, the partial disallowance as excessive and non-genuine under section 37 could not be sustained in the absence of contrary material, and the disallowance was deleted. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790559