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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Disallowance on account of commission paid - justification of ...

Case Laws     Income Tax

February 15, 2016

Disallowance on account of commission paid - justification of payment with services rendered - mere deducting of TDS cannot be discharged onus cast on the assessee for claiming the expenses U/s 37 - AT

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  9. Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

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  11. Disallowance of commission paid to the assessee’s son - no evidence was furnished to substantiate that, son has rendered the service in connection with earning of the...

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  13. Disallowance of commission paid - excessive expense on commission - the average rate of commission paid by the assessee to others in respect of rice was 20, but rate of...

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