Rajinder Kumar Aggarwal (HUF) vs DCIT
Disallowance of export commission-Sections 9(1)(vii), 40, 195 of the Income Tax Act, 1961. Non deduction of tax-Assessee was engaged in business of manufacturing and export of leather footwear in name of proprietary concern 'Regency Impex'. AO completed scrutiny [LexDoc Id : 589364]