SIVANANDHA MILLS LIMITED,COIMBATORE vs. ACIT, COIMBATORE

In the result, ITA No.2106/Mds/13 is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

TDS from such payments. The recipients had also duly reflected / accounted for these sums in their respective accounts and returns as applicable. It will be pertinent to point out that this commission works out to less than 5% of the entire sale consideration. It was the contention 6 - - ITA 1216 & 2106/13 of the assessee that

M/S. SIVANANDHA MILLS LTD.,COIMBATORE vs. DCIT, COIMBATORE

In the result, ITA No.2106/Mds/13 is partly allowed for statistical purposes