Disallowance of sales commission expense justified as genuineness not proved

Mangalya Ceramics Vs DCIT (ITAT Ahmedabad) ITAT Ahmedabad held that disallowance of sales commission expenses justified as there was no basis and reason for paying the commission to these agents who even otherwise were closely related to the assesse. Facts- During the course of assessment proceedings, the Assessing Officer made disallowance on account of sales commission of Rs. 33,92,430/-. The Assessing Officer observed that the assessee has claimed deduction of sales commission expenses of Rs. 33,92,430/- paid to Sonali Traders, which is a sister concern of the assessee firm and partners of ...