Disallowance as Commission Expenses - principle of res judicata ...

Case Laws Income Tax

April 11, 2023

Disallowance as Commission Expenses - principle of res judicata - The principle of res judicata does not apply to Income Tax proceedings and the facts of each year have to be considered and merely because the claim has been allowed all these years without being examined, does not make the claim legitimate despite evidences on record proving to the contrary. - assessee was unable to demonstrate any service rendered by them as distributors. - AT

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Disallowance as Commission Expenses - principle of res judicata ...

Case Laws Income Tax

April 11, 2023

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