Commission to Relatives Not Automatically Bogus: ITAT Bangalore Grants Relief 

CPV Engineer Private Limited Vs ITO (ITAT Bangalore) Tribunal noted that AO disallowed ₹35,38,382 sales commission paid to six relatives of directors, holding they did not render services & three ladies could not have contributed to sales of industrial pumps. CIT(A) confirmed. Tribunal examined qualifications & roles (page-wise details visible in record) & found all recipients—engineers, MBA, science graduates—were associated with business, engaged in technical, administrative, customer-related functions. Tribunal held CIT(A)’s remarks about women being unable to handle ind...