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Income Tax | Spousal Relationship Alone Cannot Establish Excessive Commission Payment: ITAT Ahmedabad

5 Oct 2026 · 5 Oct 2026By CA Vijayakumar ShettySource: TaxGuru

ITAT Ahmedabad deleted ₹18.76 lakh Section 40A(2)(b) disallowance as AO used an unsupported 30% benchmark from a different business. The post Spousal Relationship Alone Cannot Establish Excessive Commission Payment: ITAT Ahmedabad appeared first on TaxGuru .

Attribution

Original credit: CA Vijayakumar Shetty. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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