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2017 (1) TMI 178 - HC - Income TaxAllowance of expenditure of sales commission - disallwoance on the ground that if the lady is Pardanashin, then question arises how could she conduct business and came to the conclusion that payment made by the assessee is not actually commission payment - Held that:- Taking into consideration the fact that the payment pursuant to agreement was made by account payee which is reflected in the books of accounts of the assessee. Merely because commission agent has not appeared, expenses cannot be disallowed. In our view the view taken by the tribunal is required to be reversed. The expenses which are incurred by assessee is required to be allowed. The issue is required to be answered in favour of the assessee
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