Court held that the assessee is not bale to substantiate the claim for payment of commission hence disallowance of 50% commission is held to be justified. (AY. 2009 -10)
Malti Gupta (Smt.) v. CIT (2019) 415 ITR 168 (P&H)(HC)
S. 37(1) : Business expenditure—Commission paid to persons who have referred the students–Disallowance of 50% of commission is held to be justified.