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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Disallowance u/s 37 - commission to the assessee’s son - when ...

Income Tax

May 20, 2019

Disallowance u/s 37 - commission to the assessee’s son - when the rate of commission paid to other agents was on par with the rate paid to the assessee’s son and it is not the case of the Revenue that the son has not rendered any service then CIT(Appeals) is not justified in restricting the payment to 50% - allowed the claim in toto

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