Shobha Sudamrao Tagad Vs ITO (ITAT Pune)
Case ke facts
Shobha Sudamrao Tagad ka business tha. AO ne 1.66 crore ka Adat commission bogus bata kar disallow kar diya. Lekin payment banking channel se hui thi aur TDS bhi kata tha.
Mudda (Issue)
Kya AO bina solid proof ke commission ko bogus maan sakta hai?
Faisla (Held)
ITAT ne disallowance hata di, bola ki books audit hui hain, payees pehchane jaa sakte hain, sab kuch banking channel se hua aur TDS bhi kata gaya hai.
Practical takeaway
Agar sab payment banking se aur TDS proper katega toh commission ke disallow hone ka risk bahut kam hai. Commission payee ka proof aur transaction details saaf honi chahiye.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-21.