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2018 (7) TMI 216 - ITAT NAGPURDisallowance of commission paid to related party - assessee submitted that the assessee has made genuine payment of commission which is supported by the necessary documentary evidence as well as the confirmation by the payee himself - Held that:- The assessee in this case is a female senior citizen. She is engaged into liquor business in far-flung remote areas. She has engaged a commission agent to facilitate the sales. She has paid a sum of ₹ 40,03,210/- as commission against a total sale of ₹ 53,13,73,895/-. There is an income of 50% in the sales as compared to previous year. The commission payment is duly backed by an agreement. The recipient has also appeared before the assessing officer and confirmed the same. The recipient has also offered the same as income in his income tax return which has been accepted by the Revenue. The assessee has duly deducted the tax deduction at source from the payment. No infirmity in the order of the ld. Commissioner of Income Tax (Appeals). - Decided against revenue
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