{"id":35924,"date":"2023-08-27T20:39:47","date_gmt":"2023-08-27T15:09:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-ganges-international-p-l-td-2022-95-itr-161chennai-trib\/"},"modified":"2023-08-27T20:39:47","modified_gmt":"2023-08-27T15:09:47","slug":"dy-cit-v-ganges-international-p-l-td-2022-95-itr-161chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-ganges-international-p-l-td-2022-95-itr-161chennai-trib\/","title":{"rendered":"Dy. CIT v. Ganges International P. L td (2022) 95 ITR 161Chennai) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue\u00a0 the Tribunal held that even in the absence of any agreement with the commission agent, simply introducing or referring potential customers to the assessee falls within the ambit of \u201cservices rendered\u201d by the commissioning agent so as to make the claim of commission payment eligible for deduction.\u00a0 (AY. 20016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Commission-Documents produced-Direct nexus between commission paid and income generated-Even in the absence of any agreement with the commission agent, simply introducing or referring potential customers  the commission payment is allowable as deduction. <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-35924","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9lq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35924","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=35924"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35924\/revisions"}],"predecessor-version":[{"id":35925,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35924\/revisions\/35925"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}