1981 (2) TMI 73

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..... imed a deduction of Rs.. 69,228 stated to have been paid as commission to M/s. Textile Processing Agency, Amritsar, for procuring business for the assessee. This amount was disallowed by the ITO but, on appeal, the AAC modified the order and allowed a deduction of Rs. 33,809, the amount actually incurred by way of expenses by M/s. Textile Processing Agency, as business expenditure. The order of th .....

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..... e actual expenditure incurred by the latter. The assessee was, therefore, bound under law to pay the amount in dispute to M/s. Textile Processing Agency and the said amount was, therefore, rightly allowed as business expenditure of the assessee. The question referred to is, accordingly, answered in the affirmative, against the revenue and in favour of the assessee. No costs. - - TaxTMI - TMITax .....

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