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2016 (2) TMI 423 - AT - Income TaxDisallowance on account of commission paid - justification of payment with services rendered - Held that:- The assessee was specifically asked to justify the service rendered by the group of these nine persons and to submit the evidence in respect of rendering service before the Assessing Officer as well as ld CIT(A) but no details or evidence were submitted before them. Even before us, the assessee was not able to justify the payment in form of commission with reference to service rendered. The MOU is also not found authenticated as no address of receipt were given, which was also not witnessed and mere deducting of TDS cannot be discharged onus cast on the assessee for claiming the expenses U/s 37 of the Act. The rate of commission was not comparable with the line of business of rate of commission paid. Therefore, we uphold the order of the ld CIT(A). - Decided against assessee
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