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2016 (6) TMI 1038 - CALCUTTA HIGH COURTAssessment of commission under the head income from business or profession - dis allowance of proportionate expenses delted by ITAT - Held that:- Revenue, was unable to point out any infirmity in the views expressed by the learned Tribunal. He is unable to show any reason as to why the income of a sum earned by the assessee on account of commission should not have been treated to have been earned from business or profession. He is also unable to show as to why the expenditure was not admissible, whereas the order passed by the learned Tribunal concurring with the views of the CIT(A) is a well reasoned order. - Decided against the revenue.
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