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TMI Blog1980 (2) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CIT(A) who reversed to disallowance of Rs. 30,000 out of commission paid to Shri. Ratilal Bhogilal and Shri Jayantilal Girdarilal. Briefly to state the facts, these two gentlemen had been in service of the assessee since past and till the year under consideration, they had been paid salaries but during the year under consideration, the assessee entered into an agreement with them according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot deny the existence of agreement dt. 6th Nov., 1972 in both the cases according to which both were to be paid commission at the rate of 3 paise per thousand on the turnover of the Kariana Department, but submitted that it is for too excessive and the payment is uncalled for. The ld. authorised representative, on the other hand, relied upon the order of the CIT(A). 2. After taking into consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal pertains to claim of weighted deduction under s. 35B in respect of: 1. Agents commission Rs. 2,90,227 2. Expenses on correspondence 50 per cent of Rs. 37,043 Rs. 18,522 3. Travelling Rs. 3,000 4. Salary to employee 65 per cent of Rs. 77,364 Rs. 58,023 5. E.C.G.C. Rs. 45,116 6. Telephone Trunk calls Rs. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd except relying upon the order of the CIT(A)— We feel that the action of the CIT(A) in respect of allowing weighted deduction for Rs. 3,000 on account of travelling is incapable of being sustained. Once the said amount of Rs. 3,000 is disallowed on the basis of being of personal nature, and the same being not contested in appeal, the claim of the assessee pertaining to weighted deduction in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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