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Case Law Details

Case Name : Chandresh P. Thakker Vs National Faceless Assessment Centre (ITAT Mumbai)
Related Assessment Year : 2018-19
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Chandresh P. Thakker Vs National Faceless Assessment Centre (ITAT Mumbai)

The assessee, engaged in arranging finance, received commission income and incurred commission expenditure, as well as franking charges. The AO disallowed the commission expenditure and franking charges, stating that the assessee failed to prove the services rendered by the commission agents or the purpose of the franking charges. The CIT(A) upheld the AO’s decision. However, the AR argued that the assessee provided details of the commission agents and their payments, demonstrating that the commissions

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