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2013 (5) TMI 541 - HC - Income TaxPayment of commission to relatives for the services rendered by them for promoting sales. - genuineness of commission - held that:- the parties had sent confirmation of having received the commissions directly to the Assessing Officer, complete details of month-wise commissions were filed whenever TDS provisions were applicable, tax was deducted - Commissioner (Appeals) and the Tribunal concurrently on the basis of the appreciation of evidence on record held that the payment of commission was genuine and proper. The necessary evidence and justification for such commission payment was on record. - deduction of commission allowed - decided in favor of assessee.
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