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2004 (3) TMI 20 - MADHYA PRADESH HIGH COURT
Credits – rate of commission - Tribunal allowed 10 per cent, commission - We find no ground to make interference into allowing the commission at 10 per cent, as it is also a question of fact, not a substantial question of law. When in other similar cases the Tribunal has allowed 10 per cent, commission, we find that the Tribunal is justified in treating the assessee on similar footing - finding of genuineness of the creditors is based on sufficient evidence, which has been accepted by the Assessing Officer and by the Income-tax Appellate Tribunal. The question raised is of sufficiency of evidence. We find no substantial question of law arises in the appeal.