Export Commission Deduction Denied u/s 37(1) Due to Lack of Evidence; Assessee Fails to Provide Party Details.

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....Deduction u/s. 37(1) denied - addition on account of export commission treating the same as non-genuine - The assessee before the authorities below failed to furnish the details of the parties despite having several opportunities. Even now before us the matter has been listed 16 times prior to the present date of hearing but the assessee has not brought anything on record about the details of such parties after filing the appeal - Thus it is transpired that it is very unlikely that the assessee shall be in a position to furnish the necessary details. - Additions confirmed - AT....