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2017 (12) TMI 1390 - AT - Income TaxDisallowance of commission expenses - Held that:- We are of the view that it cannot said that the assessee has failed to prove the genuineness of the commission expenditure. On the contrary, Assessing Officer has placed on the general statement given by Mr. Sandeep Sitani. We also noticed that Mr. Sandeep Sitani did not implicate the assessee specifically in his statement. Further, the cross examination asked for by the assessee could not be provided by the AO. We noticed that the learned CIT(A) has addressed all the points raised by the Assessing Officer while disallowing this expenditure. No other material was placed before us by the Revenue to contradict the findings given by the learned CIT(A). Disallowance of legal expenses u/s. 40(a)(ia) - requirement to deduct tax at source u/s. 195 - Held that:- We noticed that the learned CIT(A) has followed the decision rendered by Hon'ble Supreme Court in the case of GE (India) Technology Centre [2010 (9) TMI 7 - SUPREME COURT OF INDIA]
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