Commission to doctors cannot be allowed unless vouchers been produced even if allowed in earlier years

1. For the assessment years in question, the assessee had made deduction of payments said to have been made to doctors towards MRI Commission, CT Scan and USG Commission, Pathology Collection Commission and CT Commission (National Hospital). However, the assessing officer disallowed the said claims on the ground that the assessee had not produced the vouchers. Assessing officer had also taken note of the contention of the assessee that there is no practice of keeping the vouchers. It was also the case of the assessee that the payees of the assessees are against disclosing their names. 2. Howev...