plz help me guys and solve my following query....
wr i m doing audit a doubt has come an C & f agent receives commission from govt.agency for selling medicine he receives tds certificate for the same but now he is telling me that show this is as sales as all the responsibility is of our.an clearing and forwarding agent who sales medicine on behalf of govt.agency can he show this income as sales even if same is shown as sales by govt.agency if yes than give me the section in which it can do so if no than also or provide me some attachment or link.