Commission paid to non-resident outside India for the services rendered outside India will not fall in the category of the…
Disallowance for commission paid on sale of stamp papers partly deleted. It was impractical to maintain record or take receipt…
Commission paid to employees partakes character of salary and TDS is applicable only u/s 192 not under Section 194H –…
Commissioner Appeals cannot not enhance assessment unless the assessee had a reasonable opportunity of showing cause against such enhancement -…
Presumption that commission cannot be paid for purchase wrong. No evidence that commission came back to assessee or agents were…