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2009 (8) TMI 40 - PUNJAB AND HARYANA HIGH COURTCredit worthiness of loan creditors – disallowance of commission paid to dealers where address could not be furnished - AO noticed that the assessee has claimed deduction of Rs.8,08,003/- on account of commission. The assessee was asked to justify the payment of such commission alongwith documentary evidence. - Ultimately the AO was of the view that assessing neither filed the details of persons to whom the discount was paid nor furnished any documentary evidence in the shape of any agreement with these persons and disallowed the deduction - The claim of the assessee is that the discount was given to the customers in order to boost the sales of post paid connections due to tough competitions - List of such connections was furnished to the AO – Held that - expenditure are allowed
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