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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
20-10-2018

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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