Held that under agreement Commission shall accrue as and when sales finalised therefore claim is allowable when sales are accounted. (AY. 2014-15)
Tejas Networks Ltd. v. DCIT (2021) 91 ITR 52 (SN) (Bang.)(Trib.)
S. 37(1) : Business expenditure-Commission-Matching principle-Under agreement Commission shall accrue as and when sales finalised-Claim is allowable when sales are accounted. [S. 145]