Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2010 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 65 - DELHI HIGH COURTWeighted deduction - Payment of commission - made to the parties in Bangladesh and Shri Lanka - relationship between the agents and assessee - It was also observed by the Tribunal that the assessee had not shown to have any regular agreement of agency with any of the said parties. Even necessary correspondence between those parties was not placed before the Tribunal or before the authorities below to show that what was the exact nature of relationship between those parties and the assessee. - Held that: commission paid by the assessee was not established so as to disqualify the assessee from grant of weighted deduction under Section 35B of the Act.
|