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Income Tax - Highlights / Catch Notes

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Disallowance of Commission paid to Direct Selling Agents (DSA) - ...


Court Overturns Disallowance of Commissions to DSAs, Confirms Liability Was Properly Established by Company.

July 11, 2017

Case Laws     Income Tax     AT

Disallowance of Commission paid to Direct Selling Agents (DSA) - the liability to pay the commission / brokerage to DSAs had duly crystallized and hence the comments of the ld AO in this regard that it had not crystallized does not hold water.

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