Held that commission to increase the sales is allowable as business expenditure. Followed earlier years orders of the Tribunal. (AY.2013-14)
Chhabra Triple Five Fashions Pvt. Ltd. v. Dy. CIT (2022)93 ITR 19 (SN) (Delhi)(Trib.)
S. 37(1) : Business expenditure-Commission to increase sales-Free Lance Individuals-Allowable as business expenditure.