ACIT v. K. B. Developers (2021) 189 ITD 344 /(2022) 95 ITR 176 / 210 DTR 317 / 216 TTJ 68 (2022) 95 ITR 176 (Kol) ( Trib)

S. 37(1):Business expenditure – Commission — Person who received commission confirming it by filing return of income — No evidence to show that money paid as commission has come back to assessee — Allowable as deduction .

Held that the persons who received the commission confirmed it and submitted their Income-tax details which demonstrated that these commission agents had disclosed the amount as their income by filing the return of income. Nothing was brought on record by the Assessing Officer to dislodge the claim of the assessee or to show that the money paid as commission had come back to the assessee. Order of CIT(A) is affirmed .  (AY.2013-14)

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