2007 (4) TMI 201 - SUPREME COURT

Payment made by a company to two firms i.e. MKF and MKI - whether payment made by the company is for the benefit of the assessee is a question of fact. In this case, the Tribunal has concluded that the payment routed through MKF and MKI was for the benefit of the assessee. This was a finding of fact. It was not perverse. Therefore, the High Court should not have interfered with the said finding