1990 (7) TMI 19

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..... tances of the case, the Income-tax Appellate Tribunal was correct in law in confirming the order of the Commissioner of Income-tax (Appeals) in deleting the disallowance of Rs. 16,48,298 made by the Income-tax Officer under section 40A(2)(a) read with section 40A(2)(b)(ii) of the Income-tax Act, out of the total selling agency commission of Rs. 32,96,597 paid to Messrs. Synfibre Sales Corporation .....

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..... inction in the present case as the question involved related to disallowance of the sole selling agency. It will be seen that the disallowance pertained to the commission paid to Synfibre Sales Corporation. It was commission to the Synfibre Sales Corporation which was under consideration in the earlier years and merely because, in the present year section 40A is mentioned in the proposed question .....

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