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2017 (4) TMI 1584 - ITAT SURATDisallowance of commission expenses u/s 37(1) - AO stated that the sale of the assessee increased by merely 10.25% whereas the sale commission has been increased by 87% - HELD THAT:- We have gone through the material on record and paper book through the assistance of the representatives. We have noticed that the case of the assessee was set aside by the ITAT [2010 (10) TMI 1236 - ITAT AHMEDABAD] because the assessee had not furnished any evidence of services rendered by agents, to whom commission had been paid. ITAT Coordinate Bench vide order supra had directed the learned CIT(A) to pass a speaking order, keeping in mind, inter alia, the mandate of provisions of sec. 250(6) of the Act, bringing out clearly the nature of services rendered by each of the recipient of commission. We have noticed from the findings of the Ld.CIT(A) that the assessee failed to establish with the relevant documentary evidence that any services had been rendered by those persons to whom commission was paid. We find that part of the compliance regarding the services were actually rendered by commission recipients could not be established in spite of giving further opportunity in the set aside proceeding as per the order of Coordinate Bench of ITAT. In view of these facts and findings, we do not find any reason to interfere in the findings of the ld. CIT(A). Appeal of the assessee is dismissed.
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