Sales commission is never deducted from turnover / it is expense
trade discount specified on bill is deducted from turnover
Trade discount and sales commission is different thing…. Sales Commission is expense then it should be deducted bcoz expense is deductedd
only few things are allowed to be deducted from sales turnover for tax audit applicability.
trade discount specified on bill / indirect taxes accounted separately / reimbursement of expenses are not included in turnover and they should be deducted if included and for academic purpose they should be deducted if problem is silent.
sales commission is not allowed to be deducted as per guidance note. if you get 100 and pay 10 as sales commission for turnover calculation 100 will be considered.