2013 (6) TMI 927

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.... This is an appeal filed by the asssessee directed against the order dt. 26.10.2012 of the Ld.Commissioner of Income Tax (Appeals)-I, Dehradun passed u/s.250 of the Act for the AY 2009-10. 2. Facts in brief:- The assessee is an Individual and carries on business under the name and style M/s Hindustan Asbestos & Ferro Alloys at 41, Vivek Vihar, Hardwar. The assessee also derives income from sala....

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.... 6. On a careful consideration of the facts and circumstances of the case and on a perusal of the papers on record as well as the orders of the authorities below and case laws cited, we hold as follows. 7. On ground no.1 we find that the assessee has sold ferro alloys to BHEL, Hardwar. She claimed expenditure on account of commission payments, to the tune of Rs.59,18,600/-, to different perso....

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....only an amount of Rs.2,48,582/- on the ground that the assessee has failed to prove the genuineness of the expenditure. The Ld.Commissioner of Income Tax (Appelas) has confirmed the same. The assessee submission that no such disallowance can be made is based on generalization. We see no reason to interfere with the order of the Ld.Commissioner of Income Tax (Appelas). Hence we dismiss this ground.....