Defferred revenue exp

The Company pays commission to agent for bringing the cutomers for sale, the sale agreement plan provides for installment payment of sale consideration, however the sale agreement is made only after paying the certain instalments, therefore till the date of sale agreement the amount received will treat as advance from cutomers, we paid the TDS on the commission

in the books on the basis of matching concept the commission paid are treated as defferred revenue exp,

but in Income tax whether the commission paid be claimed as expenses in the year of payment or in the year in which the commission are expenced out

Replies (1)

year of payment as your commission expense satisfies all the conditions given in 37(1)

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details