Commission on supply of goods not allowable on failure to prove that agent was engaged for effecting sales

ITAT AGRA BENCH Assistant Commissioner of Income-tax-3, Mathura versus Brijbasi Hi-tech Udyog Ltd. IT Appeal No. 188 (Agra) of 2010 [ASSESSMENT YEAR 2005-06] JANUARY 18, 2013 ORDER A.L. Gehlot, Accountant Member This is an appeal filed by the Revenue against the order dated 17.02.2010 passed by the ld. CIT(A)-I, Agra for the Assessment Year 2005-06. 2. The grounds raised by the Revenue in its appeal are as under :- “1. That the CIT(A)-I, Agra has erred in law and on the facts of the case in deleting the addition of Rs. 33,69,903/- made on account of commission paid to...