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Showing contexts for: turnover decrease in Biochemical And Synthetics Products ... vs Dcit., Circle-1(1), Hyderabad on 10 October, 2025Matching Fragments
14. The learned CIT(A)-NFAPC erred in upholding the disallowance made by the assessing officer towards sales commission expenses for the reason that the total business receipts for the year under consideration is reduced despite increase in commission expenses when in fact, the total decrease in sales is attribution to reduction in export turnover only whereas, the domestic sales within India has increased in the year under consideration and therefore. the disallowance is without any basis and therefore, ought to be deleted.