https://www.taxtmi.com/caselaws?id=468670 A disallowance of commission expenses is not sustainable where the assessee produces primary and corroborative evidence, including party details, PAN, confirmations, ledger accounts, TDS records and sales linkage, and the Revenue does not rebut that evidence through discrepancy-based verification or independent enquiry. The same principle applies to customs duty claims supported by ICEGATE-generated challans, e-invoices and ledger entries evidencing payment in high sea sales transactions; reliance only on summary data, without proper verification of the assessee's documents, is insufficient. The note emphasises that expenditure claims should be tested against the assessee's documentary record and not rejected on incomplete or unverified material. en-us Fri, 07 Feb 2025 00:00:00 +0530 Thu, 14 May 2026 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468670 A disallowance of commission expenses is not sustainable where the assessee produces primary and corroborative evidence, including party details, PAN, confirmations, ledger accounts, TDS records and sales linkage, and the Revenue does not rebut that evidence through discrepancy-based verification or independent enquiry. The same principle applies to customs duty claims supported by ICEGATE-generated challans, e-invoices and ledger entries evidencing payment in high sea sales transactions; reliance only on summary data, without proper verification of the assessee's documents, is insufficient. The note emphasises that expenditure claims should be tested against the assessee's documentary record and not rejected on incomplete or unverified material. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468670