TMI Blog2008 (11) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessee, because in the year under consideration, increase in sale was less than 15% when compared to the immediately preceding year – revenue’s plea is rejected & order of tribunal is sustained - 10 of 2007 - - - Dated:- 6-11-2008 - BADAR DURREZ AHMED and RAJIV SHAKDHER JJ. Prem Lata Bansal for the Appellant C. S. Aggarwal, with Prakash Kumar for the Respondent JUDGMENT The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )] but reversed by the Tribunal by virtue of the impugned judgment. 2.1 While passing the impugned judgment in favour of the assessee the Tribunal agreed with the view taken by the Tribunal Delhi, Bench 'E' in ITA No. 180/Del/2000 and ITA No. 595/Del/2005 vide judgment dated 23.12.2005, in respect of, the assessment year 1996-97. This was despite the fact that the Department had attempted to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to M/s Chemline India Limited. The Tribunal went on to observe that, it cannot be expected of the consignment agent that it would maintain the growth rate of sale at the same or higher level year after year and especially when, the factum of service is established with the resultant sale due to rendering of such services by the commission agent the commission paid for such services i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hesitation in holding that the issue involved in the present appeal regarding disallowance of commission and service charges paid to M/s Chemline India Limited, was squarely covered in favour of the assessee by the order of the Tribunal in the assessee's own case passed, in respect of, the assessment year 1996-97. 3. On having heard the learned counsel for the parties and on examining the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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