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2017 (1) TMI 250 - KERALA HIGH COURTDeduction of commission payments made to doctors - AO disallowed the said claims on the ground that the assessee had not produced the vouchers - Held that:- Admittedly, on facts, it is clear that though the assessee had claimed deduction of amounts allegedly paid to doctors towards commissions, the assessee did not produce the vouchers or any other supporting documents to substantiate the claim. The assessee did not even disclose the names of the recipients. In other words, these are cases where the assessee had miserably failed to substantiate the claim of having made the payments. In such circumstances, even if it is true that in the previous years similar claims were allowed by the Assessing Officer, in so far as the assessment year in question is concerned since the assessee has miserably failed to substantiate the claim, we feel that the First Appellate Authority ought not have interfered with the assessment order. For the same reason, we are also inclined to think that the Tribunal ought not have upheld the order of the First Appellate Authority holding that it was the practice followed in the business. Therefore, the orders passed by the First Appellate Authority and the Tribunal are set aside. - Decided in favour of the Revenue
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