Court Upholds Commission Payments as Genuine; No Tax Additions Due to Lack of Evidence Against Transactions.

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Full Text of the Document

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....Disallowance towards commission expenditure - The payments in commission are made on a monthly/periodical basis based on the clearing of the bills of the assessee pursuant to periodical invoices raised by those commission agents - payments are made by a/c payee cheques - no iota of evidence to suspect the genuineness of these transactions - No additions.....