Sec. 40A(2) disallowance for commission paid to housewives affirmed as they couldn’t act as selling

IT: Where revenue authorities disallowed payment of sales commission made by assessee to its agents by invoking provisions of section 40A(2), in view of fact that those agents were house wives were not in a position to offer any professional advise on matters relating to production, market survey or procurement of orders, impugned disallowance was to be confirmed