Court held that since the assessee had failed to prove that commission expenditure was incurred by assessee in connection with its business order of Tribunal disallowing the commission is affirmed. (AY. 2009-10)
Chariot International (P.) Ltd. v. Dy. CIT (2021) 279 Taxman 477 (Karn.)(HC)
S. 37(1) : Business expenditure-Sales commission-Failure to prove service rendered-Disallowance is held to be justified.