TMI Blog2008 (2) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... ITAT on the basis of evidence has recorded a pure finding of fact while concluding that payment of the aforesaid two amounts has been proved by assessee - authorities below were not justified in disallowing the deduction claimed - 608 of 2007 - - - Dated:- 6-2-2008 - SATISH KUMAR MITTAL and RAKESH KUMAR GARG JJ. Yogesh Putney for the appellant. JUDGMENT The Judgment of the Court was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - to M/s. K.C. Cements Inds. Limited. Similarly it also paid an amount of Rs.1,29,600/-as service charges in execution of sale of plant worth Rs.10.80 lacs to M/s. Kanshi Ram Madan Lal. 3. The Assessing Officer disallowed both the expenses on the ground that the assessee failed to furnish appointment letters of commission agents, details of commission/service charges paid. On appeal by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s paid for procuring orders by these parties. The sales were made to M/s. Kishan Dehyration, National High Way, Bhojpura P.O., Gondal, Distt. Rajkot (Gujarat) (P.155/PB) and Neelkanth Polymers (P.160/PB). The payment of commission is made by cross account payee cheques. The assessee has filed the copies of statement of account of these parties showing the name of banks and cheque nos. and amount c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them on account of the effort/services of these commission agents. In the facts and circumstances of the case, we are of the view that there is no justification to disallow the claim of payment of commission to these parties. We, therefore, direct to delete the same." 4. In our opinion, the ITAT has come to the aforesaid conclusion on the basis of sufficient evidence available on the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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