https://www.taxtmi.com/caselaws?id=468670 Disallowance of commission expenses was unsupported where party confirmations, ledger accounts, service details, tax deduction records and sales-procurement details substantiated the claim, and the absence of e-mail IDs alone did not rebut that evidence. Disallowance of customs duty was likewise unsupported where customs-portal challans, e-invoices and ledger accounts evidenced payment in high sea sales transactions, while export-import summary data was not matched through verification or independent enquiry. Expenditure claims supported by primary and corroborative evidence should not be rejected without identified discrepancies or independent verification rebutting the evidence. 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 Disallowance of commission expenses was unsupported where party confirmations, ledger accounts, service details, tax deduction records and sales-procurement details substantiated the claim, and the absence of e-mail IDs alone did not rebut that evidence. Disallowance of customs duty was likewise unsupported where customs-portal challans, e-invoices and ledger accounts evidenced payment in high sea sales transactions, while export-import summary data was not matched through verification or independent enquiry. Expenditure claims supported by primary and corroborative evidence should not be rejected without identified discrepancies or independent verification rebutting the evidence. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468670