M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

deposited with the Department. I.T.A. No. 249/2015 -6- 5.2 The Assessing Officer disallowed the provision made by the assessee towards commission payable to STU commission agents, amounting to Rs.1,03,92,000/-. The reason assigned by the Assessing Officer is that the assessee did not deduct TDS from the amount payable to the commission agents. The ex post facto reversing