Bench: ALOK ARADHE,H.T. NARENDRA PRASAD
10B of the Act. The return was processed under Section 143(1) of the Act and was subsequently taken up for scrutiny. During the course of the assessment, the assessee was called upon the explain as to why the gross sales commission paid to 4 the foreign parties / non-residents to the extent of Rs.39,94,627/- without deduction