Income Tax - Highlights / Catch Notes
Income Tax - Disallowance of claim for deduction of commission - Assessee...
Disallowance of claim for deduction of commission - Assessee had despite specific directions of the A.O avoided producing him for necessary examination on the pretext that he was away to Gujarat and the date when he would be back was not to his knowledge. - assesee only in the garb of his bogus claim of having paid commission to his father, had tried to suppress his profits. - Additions confirmed - AT