Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
disallowance of Rs.3,54,311/- be allowed and appeal accepted.” Devson Pvt. Ltd. v. Asstt./Dy.CIT 5. The learned additional CIT DR supported the impugned order. He contended that what is claimed by the assessee relates to incentives paid to its employees and no way related to the sales commission. The learned CIT appeal was therefore justified in confirming