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of <h1>Delhi HC Affirms Tribunal Decision on Commission & Interest, Allows Deductions for Local Cess</h1> <h3>Commissioner of Income Tax Versus Dalmia Cement (Bharat) Ltd.</h3> The Delhi HC upheld the Tribunal's decision on commission deduction and interest payment by the assessed-company. The court allowed deductions for local ... - The Delhi High Court upheld the findings of the Tribunal regarding the deduction of commission paid by the assessed-company to its selling agents and interest payable on borrowed money. The court also allowed deduction for local cess and local cess surcharge in the assessment year 1975-76.
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