Rochem Separation Systems (India) ... vs Asst Cit Cen Cir 2(4), Mumbai on 17 December, 2018
17. The Hon'ble Delhi High Court has held in the case of Principal
Commissioner of Income Tax vs. Mohan Export India Pvt. Ltd. 90 Taxmann.com
168 (Del) that commission paid by the assessee to various agents in order to
secure orders from other countries and to ensure payment is to be allowed u/s
137 (1) of the Act.