2012 (10) TMI 1152

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..... ons, therefore the commission was legitimately paid on the business brought by them. Resultantly ground raised by the assessee is allowed. - I.T.A. No.1108/Ahd/2012 - - - Dated:- 19-10-2012 - SHRI MUKUL Kr.SHRAWAT, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER Appellant by : Ms.Urvashi Shodhan Respondent by : Shri A.Trikey, Sr.D.R. O R D E R PER SHRI MU .....

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..... of ₹ 1,0,000/-, ₹ 1,25,000/- and ₹ 2,75,050/-. It was explained that the business is competitive, therefore commission paid to agents for bringing orders and the payment was made through account payee cheques over which TDS was deducted. The commission @ 1% was neither unreasonable nor excessive. However, AO was not convinced and held that the commission was paid to the benefici .....

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..... of commission and the facts of that year were identical with the facts under consideration. Ld.AR has therefore pleaded that a consistent view on identical facts should have been taken by the Revenue Department. The assessee has furnished the details of the brokerage paid along with the party-wise bills raised. The explanation of the assessee was that the competition in Maharashtra was increasing .....

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