Commission Payments Disallowed: Payments by Cheque and TDS Deductions Insufficient to Prove Agent Services Benefited Business.

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....Disallowance of commission payment to agents - even though the assessee made the commission payment by way of cheques and deducted the TDS and tax paid to the Government by the recipients is not a conclusive evidence to come to the conclusion that the persons have rendered the services for improvement of business of the assessee - AT....