1981 (6) TMI 45

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....wed against the commission income he has derived by working as commission agent of M/s. Kohinoor Paints Pvt. Ltd. The assessee was given a territory of Kashmir, Rajasthan, M.P. etc. in which he was to solicit business from Government departments and others. The assessee did not maintain any accounts or particulars of expenditure incurred and claimed the expenses on travelling and other heads on an....