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Disallowance of commission paid to the assessee’s son - no evidence was furnished to substantiate that, son has rendered the service in connection with earning of the commission income by the assessee - in absence of the necessary nexus between the earning of income and rendering of services, expenses not allowed.

Income Tax
14-11-2018

Disallowance of commission paid to the assessee’s son - no evidence was furnished to substantiate that, son has rendered the service in connection with earning of the commission income by the assessee - in absence of the necessary nexus between the earning of income and rendering of services, expenses not allowed.

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