To Claim Commission Expense there should be evidence that services been rendered

IN THE ITAT KOLKATA BENCH ‘C’ United Traders Co. Versus Tax Recovery Officer, Kolkata-36 IT APPEAL NO. 1233 (KOL.) OF 2010 [ASSESSMENT YEAR 2006-07] OCTOBER 12, 2012 ORDER Pramod Kumar, Accountant Member By way of this appeal, the assessee-appellant has called into question correctness of Commissioner of Income Tax (Appeals)’s order dated 24th March, 2010, in the matter of assessment u/s. 143(3) of the Income Tax Act, 1961, for the assessment year 2006-07. 2. In the first ground of appeal, as set out in the concise grounds of appeal, the assessee has raised t...