Court Allows Commission Payment Claim for Government Supply Orders; Assessee Provided Full Details and Deducted Tax at Source.

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....Disallowance on account of payment of commission for obtaining supply order from government agencies - The assessee has submitted complete details including PANs of the agents to whom the commission was paid, the supporting vouchers and account confirmations to the Ld. AO and also filed the copies of the same in the Paper-Book. The assessee has also deducted TDS wherever applicable. The assessee has also submitted a detailed note on various tasks done by the commission agents and those tasks are clearly narrated by Ld. CIT(A) also in his order. - Claim allowed - AT....