ITAT was right in making disallowance as assessee failed to establish genuineness of exp.: HC

IT : Where assessee, an agent of a Korean company being appointed to award purchase orders, claimed deduction of certain expenditure paid as commission to sub-agent and Tribunal having found that details of service rendered by sub-agent, details of expenses incurred by sub-agent for rendering services, etc., had not been placed on record, held that assessee was unable to discharge onus and establish genuineness of expenditure and disallowed expenditure, disallowance of expenditure was justified

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