In the result, appeals of the assessee are partly allowed
Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)
disallowed the commission expenses on the ground that TDS was not deducted. However, it has pointed out before us that the CBDT has issued a notification dated 17/06/2016 being Notification No.47 of 2016, The Municipal Co-operative Bank Ltd wherein it has categorically directed that any payment system authorised by RBI under sub-section (2) of Section