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2016 (6) TMI 584 - AT - Income TaxDisallowance of commission - assessee was claiming the commission expense on the basis of orders procured by commission agent but Authorities Below did rejected the same on the ground that commission expense which are corresponding to the sales made during the year should be allowed as deduction in the year under consideration - Held that:- We find force from the argument of Ld. AR that no such disallowance was made in earlier years and expenses were duly claimed in its books of account after getting the bills from the concerned parties and after TDS deduction. We find that services rendered by commission agents have not been doubted by the Authorities Below. We further find that assessee’s claim of commission expense on the basis of bills raised by commission agents for the value of orders arranged by them consistently and these were allowed in the past years also. We also find that assessee having the arrangement with the commission agent for procuring the orders from the Electricity Boards and once the order has been arranged then the commission agent is entitled for the commission on the value of such order arranged by him. In this point of argument, Ld. DR has not brought anything on record to controvert the argument raised by Ld. AR. - Decided in favour of assessee. Disallowance of deduction u/s 80G of the Act on account of donation - Held that:- Ld. CIT(A) has disallowed the donation on the ground that assessee failed to submit the exemption certificate issued to the institution registered u/s 80G of the Act by the Competent Authority. However, Ld. AR drew our attention on page 73 of the paper book where the certificate issued by Competent Authority u/s. 80G(5) clause (iv) to the institution was placed along with PAN No. Accordingly, we are inclined to reverse the orders of Authorities Below - Decided in favour of assessee.
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