Disallowance of payment of commission - The fact that the amount ...
Taxpayer Must Justify Year-End Commission Payment Due to Suspicious Timing and Quick Withdrawal.
January 16, 2019
Case Laws Income Tax AT
Disallowance of payment of commission - The fact that the amount was transferred at the fag end of the financial year in the accounts of these parties and immediately thereafter was withdrawn again shifting the burden on the assessee to prove the claim of expenditure.
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