1987 (1) TMI 171

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..... ifor the asst. yr. 1981-82. 2. The assessee is an individual. He had declared income from business/profession on account of commission from M/s Tractors India Ltd., Ansal Bhawan, Kasturba Gandhi Marg,New Delhi. The assessee was paid commission at the rate of 1 per cent by M/s Tractors India Ltd, for procuring orders from Mahi Bajaj Sagar Hydel Project. The is was under and agency agreement dt.28t .....

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..... been produced to the effect that these expenses had been incurred by the assessee. 3. In the appeal the ld. AAC accepted the submissions made on behalf of the assessee in regard to the payment of commission to Shri Atul Mehra and upheld his claim. However, he upheld the disallowance of the expenses. Against the allowance of commission to Shri Atul Mehta, the Department has come up in appeal where .....

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..... ne the question as to whether Shri Atul Mehra had entered into any verbal agreement with the assessee as alleged and whether he was fit enough for being given the commission, having regard to his age, experience, qualifications, etc. There is, therefore, no alternative but to set aside the matter to the ITO for a decision afresh on this point in the light of what has been observed above. So far as .....

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