Held that that when similar provision was made for the assessment years 2005-06, 2006-07, 2008-09 and 2009-10 revenue had not made any disallowance. Deletion of addition is held to be justified. Followed, Radhasoami Satsang v. CIT (1992) 193 ITR 321 (SC) Prasbhuram Pottery Works Co. Ltd. v. ITO (1977) 106 ITR 1 (SC). (AY. 2007-08)
CIT v. Telco Construction Equipment Co. Ltd. (2021) 280 Taxman 78 / 203 DTR 49/ 322 CTR 458 (Karn.)(HC)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Provision on account of commission payment to an agent-Accepted in earlier years-Deletion of disallowance is held to be justified.