UPASCO (INDIA) PVT LTD VERSUS INCOME TAX OFFICER WARD-1(1), ERNAKULAM - Income Tax - ITAT COCHIN - Tri - Allowability of commission expense Held that - The assessee could not substantiate its claim of commission payments with any of the credible evidences - Assessee did not declare the claim of commission expense in the export documents filed before the Customs Department - In view of the foregoing discussions, the assessee has failed to substantiate its claim of payment of commission with ade................................... Income Tax - Case Laws
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