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2021 (3) TMI 589 - AT - Income TaxUnexplained expenditure - Additions u/s 69C - commission paid by account payee cheques - HELD THAT:- The assessee was required to justify the payment of commission expenses. The Assessing Officer pointed out discrepancy in the information filed by the assessee on behalf of those persons and asked the assessee to produce those parties for verification of the services rendered by them for which they were given commission by the assessee. We find that no such details of the property, which has been sold through those persons, have been filed by the assessee to justify the services rendered by them despite due opportunity provided to the assessee. The assessee failed to discharge its obligation, and therefore, on such circumstances, the learned CIT(A) is justified in sustaining the disallowance. Decided against the assessee.
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