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2016 (7) TMI 537 - AT - Income TaxDisallowance of commission payment to agents - assessee could not produce any evidence for the services rendered by the said three persons/agents - Held that:- The burden heavily lies on the assessee to establish that the said persons/agents have introduced clients/customers to the assessee company. Admittedly, in this case, the assessee fails to establish the names of the clients/customers, who were introduced by the agents to the assessee. In this case, there is no such evidence placed before the Assessing Officer or ld. CIT(A) or even before us. Therefore, in the absence of such evidences, we are unable to agree with the submission of the assessee even though the assessee made the commission payment by way of cheques and deducted the TDS and tax paid to the Government by the recipients is not a conclusive evidence to come to the conclusion that the persons have rendered the services for improvement of business of the assessee. Therefore, in the absence of any evidence on the services rendered by the above said persons to the assessee company, the ld. CIT(A) has rightly confirmed the disallowance made by the Assessing Officer. - Decided against assessee.
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