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2012 (9) TMI 368 - AT - Income TaxDisallowance of commission expenses - CIT(A) allowed it - Held that:- Considering the written submissions of the assessee before the CIT(A) wherein the assessee submitted the particulars of parties, details of payment and TDS certificates related to the payment of commission on sales in question AO made disallowance on commission payment of sales on the basis of a superficial approach supported by surmises and conjectures without making any due inquiry in regard to the genuineness of the parties and services rendered by the recipients of commission to the assessee in lieu of commission. As AO did not consider all material and the evidence placed before him by the assessee nad the CIT(A) followed a due procedure and admitted the additional evidence following Rule 46A of the Rules and after affording due opportunity to the AO to confront the same allowed the claim - as CIT(A) rightly followed the rule of consistency which was earlier followed by the AO in the preceding years of assessment allowing the payment of commission by the assessee on sales and in the absence of any material to substantiate that the payment of commission as claimed by the assessee are bogus, the disallowance cannot be made and sustained - in favour of assessee.
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