INDRANI PATNAIK,ROURKELA vs. DCIT, RORUKELA CIRCLE, ROURKELA

In the result, appeals of the revenue for assessment years 2012-13 &

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

194H. In the circumstances, therefore, to treat the commission payments as bogus on flimsy grounds is not at all warranted. It is a fact that the commission agents have been paid commission by the assessee for services rendered and the AO has not brought any evidence on record to show that they have not rendered any service

ACIT, RORUKELA CIRCLE, ROURKELA vs. INDRANI PATNAIK, ROURKELA

In the result, appeals of the revenue for assessment years 2012-13 &