2008 (8) TMI 208 - HC - Indian Laws

Commission paid to the sister concern – attempt to evade tax - revenue allege that commission paid was excessive and unreasonable payment – revenue has not shown how the assessee evaded payment of tax by alleged payment of higher commission to its sister concern since the sister concern was also paying tax at higher rate –therefore, incentive commission paid to the sister company, even if it was more than other sub-agents is allowable for deduction