No deduction for purchases from affiliates in violation of Solvent, Raffinate and Slop order, 2000

IT: Where assessee got contract of import of furnace oil executed through its sister concern, subsequent purchases of very furnace oil, its storage and consequent sale being in complete breach of Solvent, Raffinate & Slop [Acquisition, Safe, Storage & Prevention of Use in Automobiles] Order, 2000, any payment made by assessee to sister concern could not be allowed as commission