Tribunal Rules on Commission Expenses and Franking Charges as Allowable Business Expenditures Pending Verification.

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....Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the commission agents to whom payments were made, along with invoices. However, it noted that certain details, such as the PAN of some agents, were missing. The Tribunal directed the AO to verify whether these agents had declared the commission income in their tax returns. If the agents could demonstrate that they declared the income, and the services provided were genuine, the commission expenses should be allowed.....