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2019 (8) TMI 1271 - AT - Income TaxDisallowance of commission - addition on the ground that such commission has been claimed by more than 1 broker for obtaining orders from the same company - notice u/s. 133(6) to which the parties confirmed that they have received commission - AO noted from the records that the assessee had not paid any such commission in the immediately preceding assessment year whereas assessee has paid substantial commission during this year to various parties - HELD THAT:- It is the settled proposition of law that for claiming any expenditure as an allowable deduction the onus is always on the assessee to substantiate with evidence to the satisfaction of the Assessing Officer. However, in the instant case the Assessing Officer had made certain observations which according to him could not be explained satisfactorily by assessee. Considering the totality of the facts of the case and in the interest of justice I deem it proper to restore the issue to the file of the Assessing Officer with a direction to give one more opportunity to the assessee to substantiate the allowability of such commission and decide the issue as per fact and law. The grounds raised by the assessee are accordingly allowed for statistical purposes.
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