Commission cannot be disallowed Merely for non-submission of Confirmation

ACIT Vs Atlas Copco (India) Ltd. (ITAT Pune) Admittedly, the appellant had filed the primary details such as name, address, invoice, payment made, etc. However, the assessee could not furnish the confirmations from payees and for want of the confirmations, Assessing Officer made disallowance. The ld.CIT(A) following the decision of his order in the assessee’s own case in earlier years has deleted the addition. From the material on record, it is clear that the respondent/assessee had discharged the onus cast upon it by filing the primary details. Mere inability to furnish the confirmation let...