Forfeited commission expense allowable as TDS paid on the same

Gryphon Appliances Ltd Vs DCIT (ITAT Delhi) ITAT Delhi held that forfeited for loss of commission or short sales cannot be disallowed as TDS deduction against the same is paid by the appellant in the respective financial year. Facts- The assessment of the assessee was completed after disallowance of various expenses. However, CIT(A) allowed many disallowances, however, confirmed the disallowance of the commission expenses as prior period expenses and disallowance of the business promotion expenses @20% ad hoc was not only sustained but enhanced to whole of the amount. Being aggrieved, the asse...