Income tax authorities disallow commission to sole agent due to lack of services, citing Section 40A(2)(a) discretion.

Commission to sole selling agent disallowed - Reasonableness - There was no service provided by the partners of M/s. Laxmi & Co. in respect of manufacture and sale of production to justify huge commission - income tax authorities correctly exercised the discretion u/s 40A(2)(a) - HC .....

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