Held that the commission was paid through banking channel and after deducting the TDS. What has been doubted by the authorities below is that the assessee failed to provide details of the nature of services rendered by the commission agent. The onus lies upon the assessee to justify based on the documentary evidence that the expenses have been incurred wholly and inclusively for the purpose of the business. On the facts of the case the assessee has not justified the services rendered by the commission agent. Accordingly the disallowance was affirmed. (AY. 2009-2010)
Akik Tiles Pvt Ltd. v. JCIT (2022) 95 ITR 77 (SN)(Ahd)(Trib)
S. 37(1) : Business expenditure-Commission payment-Consultancy charges-TDS was deducted-Payment by account cheque-Failure to provide the nature of service rendered-Disallowance of payment was affirmed.