Tax query

look at the invoice system first 

A ships the goods to C on 50 Lacs value or 45 lacs value ? 

if value is 50 Lacs, then deemed that C has paid to B

if value is 45 Lacs then deemed that A has paid to B 

now coming to Tax point 

for B the income is purely commission based business income, and he is free to make deduction of his expenses made towards execution of this order, viz travelling, telephone, postage, accounting, bank charges 

Thanks For Your answer.

Kindly clear me in both the situations :

If Invoice says 45 lakhs , what impacts it will cause on the taxes for B.

If Invoice says 50 lakhs , what impacts it will cause on the taxes for B.

How much tax B exactly has to pay ?.

In case invoice is of 45Lacs, B will receive his share of 5lakhs from C seperately. where as in case invoice is of 50lacs, B will receive his share from A. In both the case B's income would be the same i.e 5,00,000.