Taxpayer's Commission Claim Upheld: Address, PAN, MOU, and Invoices Validate Genuineness of Transactions. No Disallowance Imposed.

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....Disallowance of commission - assessee cannot keep track of the person with whom she had done transactions - AO in the remand report confirms that the address given by the assessee is same on which payee obtained in his PAN card and filed his return of income - even the genuineness of the transactions is proved by the fact an MOU was entered and that in each of the bills/invoices raised, the details of services rendered - no disallowance....