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2018 (2) TMI 859 - AT - Income TaxDisallowance of commission expenses - bogus expenditure - CIT-A allowed the claim - Held that:- The services have been rendered for appellant’s business by the above said commission agents, the appellant has discharged its onus by filing all possible details including confirmations and TDS and successfully established that the genuine expenditure has been expended for the business purposes. On the other hand, the AO could not gather the positive evidence for the department and taken decision based on presumptions and not on the facts on record. It is not the case of AO that the commission has been paid to bogus parties which has come indirectly to the appellant through cash. In absence of any proof AO should not have given such finding. CIT(A) has passed detailed and reasoned order. - Decided in favour of assessee Addition invoking section 40A(3) - proof of payment made in cash exceeding ₹ 20000/- - Held that:- As we can see hotel and restaurant bills, no payment has been made more than 20,000/-. Ld. CIT(A) has given reasoned and detailed order and we find force in the observation of the ld. CIT(A) therefore, we dismiss this ground of appeal of revenue
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