Tribunal held that when the assessee substantiated payment of commission by submitting vouchers, bills which are of hand made disallowance of 50% of expenses only on the basis that the vouchers are handmade is held to be not justified. (AY. 2011-12)
Alkoplus Producers (P.) Ltd. v. DCIT (2019) 177 ITD 150 / 71 ITR 650/181 DTR 329 /201 TTJ 893 (Pune) (Trib.)
S. 37(1) : Business expenditure-Commission-ad hoc disallowance of 50% – Furnished details of payment-Ad-hoc disallowance is held to be not justified.