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2016 (10) TMI 627 - HC - Income TaxDisallowance of commission expenditure - Tribunal confirming disallowance - Held that:- The entire issue is based on factual aspects and upon appreciation of materials on record. The assessee does not dispute having earned commission income but claims that he had incurred expenditure of ₹ 4.85 lacs in earning such income. The assessee failed to produce evidence of such expenditure. Significantly, none of the payments were made through cheque. The assessee also could not produce the nature of service rendered by the recipients of the payments. No substantial question of law - Decided against assessee.
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