ASSTT. COMMISSIONER OF INCOME TAX01(2), RAIPUR (CG) vs. M/S ISHWAR ISPAT INDUSTRIES PVT. LTD,, RAIPUR (CG)
In the result, appeal of the revenue is partly allowed for statistical
ITA 188/BIL/2012[2009-10]Status: DisposedITAT Raipur15 Jan 2018AY 2009-10
Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010
For Appellant: NoneFor Respondent: Mrs Shabna Parveen, DR
Section 68
TDS from
the payments made to the parties and deposited the same through banking
channel. The Assessing Officer had doubted the payment of commission as
the most of the parties to whom the commission was paid were residing in
the same locality. They have filed their income tax returns in which they
have shown the commission payment as their income
