Held that commission paid for securing the loan on which the TDS was deducted, which was paid through Cheque, is held to be allowable as business expenditure (AY. 2018-19)
DCIT v. Darshan Enterprises (2025) 236 TTJ 22 (Mum)(Trib)
S.37(1): Business expenditure]-Commission for securing a loan]-Allowable as business expenditure.
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