Commission Expenses Disallowance – HC restored case to AO

Kunwar Tuli Vs ITO (Delhi High Court) We find that the Assessing Officer has disallowed the part of the commission expenses paid on the ground that the assessee failed to produce the requisite evidences, including contract agreement between the parties and the assessee sought to justify the commission expenses only in view of the tax deducted at source by the assessee. Before us, the learned counsel for the assesee has submitted that the commission deducted by the digital platform company, namely, Homeshop 18 also included taxes, refunds, shipping and freight charges etc. as per the agreement ...