Commission Payments Disallowed: Assessee Paid on Behalf of Clients, Not Own Expense.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Disallowance of commission payment - disallowance merits deletion as these payments have been made by the assessee on behalf of its clients and, hence, the same does not constitute its own expenditure. - AT....