Home › Income-Tax Act › Shree Govind Buildneed Pvt. Ltd. v. ACIT (2023) 452 ITR 212/292 Taxman 37 (SC) Editorial : Shree Govind Buildneed Pvt. Ltd. v. ACIT (D.B.I.T.A. No. 24 of 2019 dt. 16-7 2019)(Raj)(HC), affirmed.

Shree Govind Buildneed Pvt. Ltd. v. ACIT (2023) 452 ITR 212/292 Taxman 37 (SC) Editorial : Shree Govind Buildneed Pvt. Ltd. v. ACIT (D.B.I.T.A. No. 24 of 2019 dt. 16-7 2019)(Raj)(HC), affirmed.

S. 37(1) : Business expenditure-Commission-Not supported by evidence-Disallowance is affirmed.

The High Court dismissed the appeal holding that the deduction of the commission was not supported by law. SLP of assessee is dismissed. (AY. 2013-14)