Disallowance of commission payment - when the assessee was ...

Case Laws Income Tax

August 21, 2019

Disallowance of commission payment - when the assessee was unable to produce evidence to prove that services were rendered by them, to whom commission were paid - the revenue was under no obligation to prove the negative, the onus of proof being on the assessee - the tribunal has taken a very plausible view, payment are not allowable

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Disallowance of commission payment - when the assessee was ...

Case Laws Income Tax

August 21, 2019

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