Commission Disallowance Deleted as Payments Held Mandatory Royalty

Ropar District Cooperative Union Limited Vs DCIT (ITAT Chandigarh) Royalty Paid Between Government Milk Unions Allowable: ITAT Chandigarh Deletes ₹2.28 Crore ‘Commission’ Disallowance in Multi-Year Appeals The Chandigarh Bench of the ITAT allowed all five appeals of the Ropar District Cooperative Union Ltd. and deleted disallowance of commission aggregating to ₹2.28 crore (and corresponding amounts in other years), holding that the payments were in the nature of mandatory royalty between government-controlled cooperative societies and were allowable business expenditure. The assessee, ...