Commissioner Confirms Rs. 1 Lakh Addition for Commission Payments Due to Lack of Evidence from Assessee.

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Full Text of the Document

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....The ld. CIT(A) confirmed the addition of ₹ 1 lac on estimated basis when commission payments are specified amount, the CIT(A) should have confirmed the whole commission payment - Therefore, in absence of proper evidence with the assessee for claiming the expenditure as incurred wholly and exclusively for the business purposes, we confirm the addition of whole amount - AT....