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2014 (5) TMI 994 - ITAT DELHIDisallowance of commission – Admission of additional evidences – Held that:- CIT(A) was rightly of the view that there is no evidence with the revenue to show that expenses were not incurred for the purposes of the business of the assessee or that services were not rendered by any of these persons - the assessee has been paying commission in past also and no disallowance has ever been made - the department has not raised any issue challenging the admission of additional evidence, the contention of revenue in this context cannot be entertained – there was merit in the contention of the assessee that there is no allegation about payments having been made to specified parties u/s 40A(2)(b) - The fact that payments are through a/c payee cheques, payees are assessed to tax, TDS has been deducted, relevant details filed, have not been disputed - unless a specific payment is pointed out to be non-genuine or not incurred for the purpose of business, the business expenditure cannot be disallowed on ad hoc basis – thus, there is no reason to interfere in the order of the CIT(A) – Decided against Revenue.
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