1980 (2) TMI 106

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....the relevant previous year is S.Y. 2029.  The first ground pertains to the action of the CIT(A) who reversed to disallowance of Rs. 30,000 out of commission paid to Shri. Ratilal Bhogilal and Shri Jayantilal Girdarilal. Briefly to state the facts, these two gentlemen had been in service of the assessee since past and till the year under consideration, they had been paid salaries but during th....

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....Rs. 33,378 each, whereas earlier they were paid monthly salaries of meager amounts. He did not deny the existence of agreement dt. 6th Nov., 1972 in both the cases according to which both were to be paid commission at the rate of 3 paise per thousand on the turnover of the Kariana Department, but submitted that it is for too excessive and the payment is uncalled for.  The ld. authorised repre....

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....nce. The Revenue therefore, fails on this ground of appeal. 3. The second ground in Revenue's appeal pertains to claim of weighted deduction under s. 35B in respect of: 1. Agents commission Rs. 2,90,227 2. Expenses on correspondence 50 per cent of Rs. 37,043 Rs. 18,522 3. Travelling Rs. 3,000 4. Salary to employee 65 per cent of Rs. 77,364 Rs. 58,023 5. E.C.G.C. Rs....