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2011 (12) TMI 621 - AT - Income TaxTDS u/s 194H - disallowance of claim of commission paid - Held that:- AO in his remand report has accepted that the assessee incurred expenditure by way of royalty to the Government organization viz., KSTDC for stopping the Bangalore sight seeing coaches at the business premises of the assessee and that the other documents submitted in connection with the payment towards travel agents for bringing the customers to the business premises of the assessee were in order. The AO also mentioned in the remand report that a surprise check for making spot enquiries was made on 28.10.10 to obtain clinching evidence against the assessee and during the course of enquiries conducted, it was found that the assessee had been incurring expenditure by way of commission to drivers and the commission agents for bringing the customers to the business premises of the assessee. The AO accepted the claim of the assessee in his remand report. In the present case, when the AO during the course of remand proceedings made spot enquiries and was fully satisfied with the claim of the assessee, in our opinion, the ld. CIT(A) was fully justified in deleting the addition made by the AO.
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