2025 (2) TMI 1878

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....Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for Assessment Year 2014-15, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2022-23/1047483133(1) dated 17.11.2022, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. The assessee pleads the follow....

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....h the lower authorities' action disallowing 20% of the commission expenditure on lump sum basis and other miscellaneous items @ 10%, involving varying sums, respectively. 5. This assessee is admittedly engaged in retail business of English and country made liquor under the name & style of M/s Ramveer Tyagi wine contractor at Dholpur. The Assessing Officer framed a scrutiny assessment in his cas....