Provisions of Sec 44AD not applicable to Commission Agents: ITAT [Read Order]

Commission Agents - ITAT - taxscan

The ITAT, Chennai bench has held that the provisions of Section 44AD of the Income Tax Act, 1961 cannot be applied to commission agents who are doing business of agency commission or earning commission income only in view of provisions of Section 44AD(6)(iii) of the Act. The assessee is an individual and is engaged in…

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