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2021 (6) TMI 444 - AT - Income TaxDisallowance on account of society commission by treating the same as prior period expenditure - commission was paid under the statutory provision in view of the UP Sugarcane (Regulation of Supply and Purchase) Act, which was crystalized under order dated 19.06.2012 passed by Collector & District Magistrate, Bijnor, Uttar Pradesh - HELD THAT:- Keeping in view all the facts and circumstances mentioned above and also by relying upon the decision relied by the assessee we are of the view that the claim of the assessee is liable to be allowable and accordingly we set aside the finding of the CIT(A) on these issues and allowed the claim of the assessee.
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