TMI BlogThe ld. CIT(A) confirmed the addition of ₹ 1 lac on estimated basis when commission payments are...The ld. CIT(A) confirmed the addition of ₹ 1 lac on estimated basis when commission payments are specified amount, the CIT(A) should have confirmed the whole commission payment - Therefore, in absence of proper evidence with the assessee for claiming the expenditure as incurred wholly and exclusively for the business purposes, we confirm the addition of whole amount - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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