M/S. Cpv Engineer Private Limtied ... vs The Income Tax Officer, Ward-1(1), ... on 2 December, 2025
that payment of commission must
increase the turnover and in the decreasing turnover no sales
commission can be paid.
8. The ld. DR vehemently supported ... family
members which could not be justified because of decreasing turnover
as well as the fact that out of 6 family members, 3 are ladies