SAGAR AGENCIES PVT.LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-8,, AHMEDABAD
In the result, the appeal of the Revenue is dismissed
ITA 1777/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11
Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.1777/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 Sagar Agencies Pvt. Ltd., D.C.I.T, 803 Sahjanand Complex, Circle-8, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P आयकर अपील सं./Ita No.1832/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T, Sagar Agencies Pvt. Ltd., Circle-4(1)(1), 803 Sahjanand Complex, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P
Section 36Section 36(1)(va)Section 37(1)Section 43B
TDS would not justify the allowability of commission expenses and therefore he treated the commission expenses as non-genuine. Thus, he disallowed the commission claim by the assessee and added to the total income of the assessee.
6. Aggrieved assessee preferred an appeal to Ld. CIT (A). The assessee before Ld.CIT (A) submitted that similar amount of commission was paid
