The Tribunal held that the department failed to provide any evidence that the payments of commission were not genuine or excessive. Therefore, the CIT (A) had rightly deleted the addition. (AY. 2009-10, 2011-12)
ACIT v. Rohit and Co. (2022)97 ITR 223 (Kol) (Trib)
S. 40A(2) : Expenses or payments not deductible-Excessive or unreasonable-Commission-Allowable as deduction.