Disallowance u/s 37 - commission to the assessee’s son - when ...

Commission to Son Allowed u/s 37; Full Payment Justified as Services Provided at Market Rate.

May 20, 2019

Case Laws     Income Tax     AT

Disallowance u/s 37 - commission to the assessee’s son - when the rate of commission paid to other agents was on par with the rate paid to the assessee’s son and it is not the case of the Revenue that the son has not rendered any service then CIT(Appeals) is not justified in restricting the payment to 50% - allowed the claim in toto

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