SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX
ITA/70/2017HC Kerala06 Jul 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Respondent: COMMISSIONER OF INCOME TAX
Section 194Section 194CSection 194HSection 260ASection 40Section 69C
TDS under Section 194C of
the Act. We hold that the assessee was entitled to deduct the aforesaid sum
even though tax had not been deducted at source.
11. The claim for deduction of the commission or brokerage paid
by the assessee was negated by the assessing officer as well as the Appellate
Tribunal. Admittedly, the assessee had paid commission
