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

Res Judicata Not Applicable in Tax: Each Year's Facts Evaluated Independently; Commission Expenses Disallowed Due to Lack of Evidence.

April 11, 2023

Case Laws Income Tax AT

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 ...

Res Judicata Not Applicable in Tax: Each Year's Facts Evaluated Independently; Commission Expenses Disallowed Due to Lack of Evidence.

April 11, 2023

Case Laws Income Tax AT

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