Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Disallowance of commission paid - the payments were made by an ...


Agent's Commission Disallowed: No Evidence of Illegal Payments to Iraqi Government by Assessee Found Under Review.

January 18, 2019

Case Laws     Income Tax     HC

Disallowance of commission paid - the payments were made by an agent and there was no evidence to suggest that the assessee had made any illegal commission payment to Iraqi government.

View Source

 


 

You may also like:

  1. Disallowance on account of payment of commission for obtaining supply order from government agencies - The assessee has submitted complete details including PANs of the...

  2. Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the...

  3. Disallowance of claim of commission payment - Liability to deduct TDS for making payment to Non-Residents - withholding tax - where payment of commission has been made...

  4. Disallowance of commission payment to agents - even though the assessee made the commission payment by way of cheques and deducted the TDS and tax paid to the Government...

  5. Disallowance of export commission paid by the assessee - allowable business expenses or not? - Despite the substantial increase in commission compared to the preceding...

  6. TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS...

  7. Service Tax on commission - status - Commission agent versus dealer - from the perusal of facts, circumstances and agreement, assessee has been held as commission agent - AT

  8. The ITAT dismissed the Revenue's appeal against the CIT(A)'s order deleting the cash addition in the assessee company's hands. The ITAT held that the assessee acted...

  9. Disallowance of commission u/s 37(1) - AO is directed to ascertain whether the payment of commission is prohibited by law or not - The assessee is directed to prove the...

  10. Disallowance of service charges/commission payment - The assessee had admittedly appointed these agents to whom the payments were made to properly execute the sales...

  11. The ITAT Mumbai ruled on TDS u/s 195 regarding commission paid to foreign agents for procuring export orders. The assessee paid commission to non-resident agents outside...

  12. Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

  13. Disallowance of sales commission paid to two Associated Enterprises (AEs) being foreign entities - assessee failed to discharge the onus of proving legitimate business...

  14. Commission paid to HUF - meaning and import of the term “agent” - 'AO's action in disallowing the impugned expenses have been made on extremely thin and specious grounds...

  15. Disallowance towards commission expenditure - The payments in commission are made on a monthly/periodical basis based on the clearing of the bills of the assessee...

 

Quick Updates:Latest Updates