Dismissing the appeal of the revenue the Court held that ;Commission expenditure incurred was reasonably linked with its business which was confirmed by the parties hence allowable as business expenditure . (AY.2006 -07)
CIT v. Mohan Export India Pvt. Ltd. (2018) 403 ITR 207/162 DTR 247 /253 Taxman 386 (Delhi) (HC)
S.37(1): Business Expenditure – Commission – Expenditure incurred was reasonably linked with its business which was confirmed by the parties hence allowable as business expenditure