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Disallowance of 50% of the expenses paid as commission - assessee contended that revenue may conduct independent verification from the students - On failure of assessee to provide the relevant details like father's name, postal address etc, it was not possible for the A.O. to have undertaken any such verification.

Income Tax
October 20, 2018

Disallowance of 50% of the expenses paid as commission - assessee contended that revenue may conduct independent verification from the students - On failure of assessee to provide the relevant details like father's name, postal address etc, it was not possible for the A.O. to have undertaken any such verification.

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