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2021 (7) TMI 949 - AT - Income TaxDisallowance of Commission expenses - allowable business expenses or not? - HELD THAT:- The commission is being paid regularly and scrutiny assessment was also made for the previous years. The assessee has enclosed assessment orders from AY 10-11 to 13-14. The details of commission paid to the agents has also been filed from the AY 10-11 to 14-15 . There is no dispute that the commission has been paid every year and no disallowance was made on this count. Facts for the impugned AY are the same to that of earlier AYs but, only there is a change in the names of the recipients. We find substance in submissions of the ld. AR that the principle of consistency should be followed. In support of our decision, we rely on the decision of co-ordinate bench of Mumbai ITAT in the case of Apne Aap Women Worldwide (India) Trust [2018 (10) TMI 426 - ITAT MUMBAI] - Decided in favour of assessee.
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