ITAT Allowed expenses of Commission paid on the basis of oral agreement

Batra Enterprises Vs ACIT (ITAT Delhi)

The facts relating to the ground are that during the course of assessment proceedings the Assessing Officer noticed that the assessee had made payment of Rs. 2,74,846/- being commission paid to Shri Ishan Batra. In response to the query of the Assessing Officer, the assessee had stated that Shri Ishan Batra was given commission at 0.5% of sales made by him. The Assessing Officer called upon the assessee to furnish any written agreement in this regard. It was stated before the Assessing Officer that there was no suc

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