In the result, appeal filed by the assessee is allowed
Bench: Shri N.S Saini
TDS Certificates, found the gross receipt of commission from Bajaj Allianz is Rs.8,65,190/- as against Rs.7,25,757/- disclosed by the appellant in her return and added Rs. 1,39,433/- to the returned income. In view of the enhanced gross commission received from Bajaj Allianz, the A.O. is not justified in further disallowing 10% of the expenditures