ITAT Deletes Rs 20.65 Lakh Commission Disallowance, Rules AO Cannot Disallow Commission Expenses Merely on Estimation:

ITAT deleted a Rs 20.65 lakh ad hoc commission disallowance, holding that estimation alone cannot justify an addition without identifying any bogus or non-business payment.

ITAT Rejects Ad Hoc Disallowance of Commission Expenses Without Specific Defect

Saloni Kumari

Sep 10, 2026

Last update on Sep 9, 2026

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ITAT Deletes Rs 20.65 Lakh Commission Disallowance, Rules AO Cannot Disallow Commission Expenses Merely on Estimation

ITAT deleted a Rs 20.65 lakh ad hoc commission disallowance, holding that estimation alone cannot justify an addition without identifying any bogus or non-business payment.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].