ITAT disallows sales commission as assessee failed to demonstrate nature of services rendered by age

IT: Where assessee engaged in business of import and sale of modular kitchen and appliances, claimed deduction of sales commission and foreign travel expenses, in view of fact that assessee utterly failed to demonstrate nature and extent of service rendered by agent and similarly, in respect of foreign travel expenses, full details were not brought on record, revenue authorities were justified in rejecting aforesaid claims raised by assessee