2014 (1) TMI 346

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....vi, CS and Smt Vikeesha T.S. For the Respondent : Sri Jose Joseph, SC JUDGEMENT:- PER : Manjula Chellur, CJ The assessment years with reference to the above appeals are as under:- I.T.A.Nos. Assessment Years 270 of 2013 2002-03 275 of 2013 2005-06 276 of 2013 2004-05 277 of 2013 2005-06 281 of 2013 2003-04 282 of 2013 2003-04 286 of 2013 2004-05 288 of 2013 2002-03 2. The en....

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....etween 2002-03 to 2005-06 was rejected by the assessing officer and at that point of time, the claim of the assessee was, commission and incentive was paid to sales men of Kerala State Beverages Corporation. In other words, the claim of the assessee before the Assessing Officer was, the amount under the head Commission and Incentives was paid to the employees of Beverages Corporation and retail ou....