Assessee needs to discharge initial onus in case of Commission to Related Party

Yogendra Khandelwal Vs ACIT (ITAT Jaipur) FACTS – COMMISSION OF SALE AND PURCHASE TO RELATED PARTIES – During assessment proceeding, AO observed that assessee had paid commission on sale of INR 8,04,234 to Smt. Pushpa, prop. of M/s. Steel Corporation who is wife of the assessee and commission on purchase of INR 7,78,597 to Shri Arpit who is son of the assessee. Notice was issued to the assessee to show cause as to why the commission should not be treated as bogus commission and added to the total income. With regard to commission on sales paid to Smt. Pusha, assessee submitted that commiss...