Commission exp. incurred by assessee which results in increase in revenue is allowable as deduction u/s 37

INCOME-TAX : Where the assessee has entered into an agreement for payment of commission both with foreign agent as well as domestic company for the purpose of assessee's business, which were duly signed and accepted by the respective parties and the assessee has also furnished copies of commercial Invoice, confirmation of Accounts, copies of Bank Statement to establish that the payment were made through Banking channel, purchase order copy, copies of sale invoices for commission ,

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