HC slams revenue for allowing excess deduction to assessee even in absence of any evidence to prove

IT: Where assessee dealing in sanitary equipments, etc. paid sales commission to agents at 2.81 per cent of total turnover and Assessing Officer allowed such commission at 1 per cent of total turnover, since no evidence was available other than a general contention that commission had been paid, Commissioner (Appeals) was not justified in allowing sales commission at 2.5 per cent