Onus on revenue to prove that expense disallowed u/s. 40A(2)(b) were excessive or unreasonable

IN THE ITAT AHMEDABAD BENCH ‘C’ Deputy Commissioner of Income-tax Versus Ravi Ceramics IT APPEAL NO. 2959 (AHD.) OF 2009 [Assessment Year 2006-07] Date of Pronouncement- May 11, 2012 ORDER Kul Bharat, Judicial Member – This appeal of Revenue is directed against the order passed by Ld. Commissioner of Income-tax (Appeals)-IV, Baroda dated 21-08-2009 for the assessment year 2006-07, whereby the Ld. CIT(A) has deleted the addition of sales commission of Rs. 10,64,461/-. The Revenue has raised single effective ground of appeal which reads as under:- “1.  O...