https://www.taxtmi.com/caselaws?id=797549 Commission expenditure supported by PAN, GST, TDS, tax-return and banking records cannot be treated as non-genuine solely because the recipient does not respond to a departmental notice, absent evidence that the recipient is fictitious, documents are false, or funds returned to the payer. Loan credits are not unexplained where lender identity, prima facie creditworthiness and transaction genuineness are established through tax, confirmation and bank records, unless rebutted by cogent evidence. Small lorry-driver and cleaner payments may qualify as business expenditure where commercially incidental to operations and individual vouchers are impracticable; disallowance requires evidence of bogus, inflated, personal or non-business payments. en-us Mon, 17 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797549 Commission expenditure supported by PAN, GST, TDS, tax-return and banking records cannot be treated as non-genuine solely because the recipient does not respond to a departmental notice, absent evidence that the recipient is fictitious, documents are false, or funds returned to the payer. Loan credits are not unexplained where lender identity, prima facie creditworthiness and transaction genuineness are established through tax, confirmation and bank records, unless rebutted by cogent evidence. Small lorry-driver and cleaner payments may qualify as business expenditure where commercially incidental to operations and individual vouchers are impracticable; disallowance requires evidence of bogus, inflated, personal or non-business payments. Case-Laws Income Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797549