SHRI SAMIR TRIKAMLAL PRAJAPATI,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3,, MEHSANA
In the result, appeal filed by the assessee is partly allowed for statistical purposes
ITA 882/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad03 Jul 2018AY 2011-12
Bench: Shri Waseem Ahmed & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 882/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Shri Samir Trikamlal The Ito, बनाम/ Prajapati, Ward – 3, Vs. C/O Vijay Metal & Engg. Mehsana Corporation, Block No.C/6, Kartik Complex, Melamail Compound, Mahendra Mill, Kalol – 382 721 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abipp 7876 N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri U. S. Bhati & Abhimanyu Singh Bhati, A.R. ""यथ" क" ओर से/Respondent By : Shri Uma Shankar Prasad, Sr. D.R.
For Appellant: Shri U. S. Bhati & Abhimanyu SinghFor Respondent: Shri Uma Shankar Prasad, Sr. D.R
Section 40A(2)(b)
purchase and sale of goods. The assessee has shared commission earned by him with Shri Vikrant P.
Prajapati to the tune of 50% as Shri Vikrant P. Prajapati was physically and financially involved in the deal since the beginning.
The assessee further submitted that the amount of commission paid was less than 50% of the sales in the case where
