1978 (9) TMI 89

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....sposed of by a common order. We will take up assessee's appeal first. Paras 2 and 5 are not relevant to controversies relating to cash credits and commission and are not being reproduced here-Editor 6. The Departmental appeal is against the allowance of Rs. 15,780 claimed as commission paid to Shri S.L. Lakhotia. The ITO did not allow it, on the ground that neither Shri S.L. Lakhotia was an ....

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....nd on production above 10 lakhs, commission is paid at 1 per cent of the price fixed by the Defence Authorities. It has been contended that Shri Lakhotia is not paid any salary for this service. I have considered the submissions made. The payment is made on account of commission to Shri Lakhotia for maintaining higher productivity. The payment is related to the prices and the quantity of the artic....