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2012 (8) TMI 451 - AT - Income TaxDisallowance of commission paid against the exports - Held that:- Unable to agree with the action of AO for disallowance for the reason that he did not disprove the contention that the commission was paid as part of the export sales and invoice do contain the rate of commission. It was also not in dispute that the rate of commission has been decided at the time of shipment of goods and is reflected in the corresponding shipping bill - the commission agents have rendered the services and commissions are being allowed in earlier years thus it is unable to understand why the commission was disallowed on adhoc basis, just because on few of the export invoices commission was paid at 6% - against revenue. Disallowance of expenditure - Held that:- As assessee has not produced supporting evidence no reason to interfere with the orders of AO and the CIT (A) - there was similar disallowances in all those years also - against assessee.
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