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Commission Disallowance Deleted as Payments Held Mandatory Royalty
Case Law Details
- Case Name
- Ropar District Cooperative Union Limited Vs DCIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Chandigarh
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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, ...





