Dismissing the appeal the Court held that the assessee has not produced the services rendered, letter of communication etc, accordingly the disallowance of commission is held to be justified. ( AY.2010-11)
Alpasso Industries Pvt. Ltd. v. ITO (2019) 410 ITR 212/ 261 Taxman 442 (Delhi)(HC)
S. 37(1) : Business expenditure—Commission—No evidence of services rendered -Disallowance is held to be justified. [S. 133(6),260A]