Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2010 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (1) TMI 867 - AT - Income TaxCommission - TDS - assessee has not credited the income in the Profit and Loss account - assessee has claimed the TDS as per TDS certificate. The AO, therefore, included the commission payment - Assessee contended that certain expenses like salary and rent are reimbursed to some extent and balance amount is charged to Profit and Loss account whereas certain expenses are incurred by the assessee on behalf of the principal where the bills are issued in the name of the Principal itself and charged directly to the Principal account - Held that:- matter is restored to the file of the Assessing Officer, appeal allowed for statistical purposes.
|