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2012 (10) TMI 744 - ITAT MUMBAIAddition on account of commission received - differences between the gross total income as per TDS Certificate and gross income as per Profit & Loss A/c - business of providing shipping agency services – Held that:- Excess commission income on which TDS was deducted but did not crystallize during the relevant assessment year, was reversed by the assessee company during the year end - Assessing Officer has not found any discrepancy and therefore the reversion of detention commission allowed - CIT(A) has deleted the addition after examining the matter in detail - Revenue’s appeal dismissed.
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