Commission expenses

Deduction towards Commission expenses not admissible if not justified : ITAT

UMBIKA AGENCY vs. INCOME TAX OFFICER

ITAT, KOLKATA ‘(SMC)’ BENCH

Business expenditure—Allowability—Genuineness of commission Payments—

Specific defects were point out by the CIT(A) while confirming the dis allowance make by the AO on account of commission—

As note by him, confirmation of the concerne parties were not produce by the assessee and there was failure on the part of the assessee to establish the services render by the say parties to justify the payment of commission—

No such evidence has been brought on record. By the assessee to show that the expenditure on commission was incurr wholly and exclusively. For the purpose of its business—

Therefore, find there is no justifiable reason to interfere with the impugned order of the CIT(A) confirming the disallowance made by the AO on account of payment of commission