ITAT Delhi Set Aside Addition for Commission Due to Lack of Enquiry

Raj Kumar Daga Vs ACIT (ITAT Delhi) Commission Disallowance Based on Suspicion Quashed: ITAT Deletes ₹41.55 Lakh Addition as Conjectural and Unsupported The Delhi ITAT allowed the assessee’s appeal and deleted the disallowance of ₹41.55 lakh towards commission expenses, holding that the addition was based on conjectures, surmises and hypothetical presumptions rather than concrete evidence. The Assessing Officer had disallowed the commission mainly because payments were concentrated in March, many recipients shared common addresses, confirmations were incomplete, and parties were not prod...