Wednesday, April 29, 2015

[aaykarbhavan] Commission paid by 'Premier Breweries' to its agents disallowed as they hadn't done any liaisoning work



Commission paid by 'Premier Breweries' to its agents disallowed as they hadn't done any liaisoning work

April 29, 2015[2015] 56 taxmann.com 351 (SC)/[2015] 372 ITR 180 (SC)
IT : Where assessee, a manufacturer of alcoholic beverages, claimed deduction of commission paid to agents engaged in coordinating with State Corporation for continuous supply of liquor, since Managing Director of State Corporation had made a categorical statement that commission agent had not done any liaisioning work, assessee's claim for deduction was to be rejected
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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