1987 (1) TMI 171

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..... is an individual. He had declared income from business/profession on account of commission from M/s Tractors India Ltd., Ansal Bhawan, Kasturba Gandhi Marg,New Delhi. The assessee was paid commission at the rate of 1 per cent by M/s Tractors India Ltd, for procuring orders from Mahi Bajaj Sagar Hydel Project. The is was under and agency agreement dt.28th Aug., 1978. The assessee had received a com .....

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..... es had been incurred by the assessee. 3. In the appeal the ld. AAC accepted the submissions made on behalf of the assessee in regard to the payment of commission to Shri Atul Mehra and upheld his claim. However, he upheld the disallowance of the expenses. Against the allowance of commission to Shri Atul Mehta, the Department has come up in appeal where as against the disallowance of Rs. 2,500 as .....

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..... ra had entered into any verbal agreement with the assessee as alleged and whether he was fit enough for being given the commission, having regard to his age, experience, qualifications, etc. There is, therefore, no alternative but to set aside the matter to the ITO for a decision afresh on this point in the light of what has been observed above. So far as the ground taken in the cross objection is .....

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