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2017 (1) TMI 176 - RAJASTHAN HIGH COURTPayment of commission disallowed - non genuine payment - Held that:- Some of the persons who are known to Mr. P.C. Kothari, he is one of the person but not relative but in that view of the facts on record, we are of the opinion that finding of both the authorities are just and proper. The expenses which are incurred are doubtful payment made only with a view to get rid of hassles of higher tax slab. In our opinion, the transaction is not based on expenses which are disallowed but it is not for the business exigency and purpose is to get rid of the hassles. In that view of the matter, the view taken by the tribunal is just and proper. The issues are required to be answered in favour of the department and against the assessee.
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