Addition in respect of commission expenses under the Income Tax Act

Last updated: 28 August 2021

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The Income Tax Appellate Tribunal (ITAT) heard a case where an assessee debited a significant amount for commission expenses. The Assessing Officer disallowed a portion of this expenditure, specifically export commission, because the assessee failed to deduct tax at source on foreign commission payments and did not provide evidence of the commission agent's identity. The ITAT's decision, following a co-ordinate bench ruling, partly allowed the assessee's appeal.

Court :
ITAT Ahmedabad

Brief :
This assessee�s appeal for A.Y. 2015-16, arises from order of the CIT(A)-02, Ahmedabad dated 22-11-2018, in proceedings under section 143(3) of the Income Tax Act, 1961; in short �the Act�.

Citation :
ITA No. 197/Ahd/2019

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

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3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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