Commission not allowable in absence of evidence of rendering services

Shri Charanjeet Singh Chadha Vs JCIT (ITAT Chandigarh)

Assessee has not produced any evidence before the authorities below regarding as to what services have been rendered by Shri Sarabjit Singh for the business of the assessee. No confirmation from Shri Sarabjit Singh was filed before the authorities below. Only Income Tax Return and Computation of Income of Shri Sarabjit Singh was filed to show that he has declared the commission income in his return of income on which TDS has been deducted but this will not serve the purp

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